REGISTERED NUMBER: 12601989 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

A & B Apparel UK Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

2

2

Tangible assets

5

21,617

26,796

21,619

26,798

CURRENT ASSETS

Stocks

122,000

111,500

Debtors

6

13,843

12,995

Cash at bank and in hand

-

4,297

135,843

128,792

CREDITORS

Amounts falling due within one year

7

(167,433

)

(155,060

)

NET CURRENT LIABILITIES

(31,590

)

(26,268

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,971

)

530

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(10,071

)

430

SHAREHOLDERS' FUNDS

(9,971

)

530

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

Mr B R Mattinson - Director

1.	STATUTORY INFORMATION

A & B Apparel UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12601989

Registered office:

6 Flash Lane

Bollington

Macclesfield

Cheshire

SK10 5AQ

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably, this is usually on despatch of the goods.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

2

NET BOOK VALUE

At 31 August 2025

2

At 31 August 2024

2

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

65,420

5,370

70,790

Additions

183

-

183

At 31 August 2025

65,603

5,370

70,973

DEPRECIATION

At 1 September 2024

38,624

5,370

43,994

Charge for year

5,362

-

5,362

At 31 August 2025

43,986

5,370

49,356

NET BOOK VALUE

At 31 August 2025

21,617

-

21,617

At 31 August 2024

26,796

-

26,796

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

12,518

12,719

Other debtors

1,325

276

13,843

12,995

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

11,389

-

Trade creditors

3,946

4,531

Amounts owed to associates

132,697

125,554

Taxation and social security

17,502

16,601

Other creditors

1,899

8,374

167,433

155,060

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

22,320

22,320

Between one and five years

5,580

27,900

27,900

50,220