Denby Dale Shirt Co., Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00862857 (England and Wales)

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2024 TO 31 DECEMBER 2025

FOR

DENBY DALE SHIRT CO., LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C R W Mallinson

Mrs E L Mallinson

SECRETARY:

Mrs E L Mallinson

REGISTERED OFFICE:

12 Victoria Road

Barnsley

South Yorshire

S70 2BB

REGISTERED NUMBER:

00862857 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Virgin Money

1A Peel Square

Barnsley

South Yorkshire

S70 2PL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

-

489,044

-

489,044

CURRENT ASSETS

Stocks

6

-

6,320

Debtors

7

119,741

34,300

Cash at bank

1,092

45,772

120,833

86,392

CREDITORS

Amounts falling due within one year

8

120,833

349,201

NET CURRENT LIABILITIES

-

(262,809

)

TOTAL ASSETS LESS CURRENT LIABILITIES

-

226,235

CAPITAL AND RESERVES

Called up share capital

9

30,018

Other reserves

45,076

Retained earnings

(75,094

)

151,141

SHAREHOLDERS' FUNDS

-

226,235

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 and authorised for issue by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

Mr C R W Mallinson - Director

1.	STATUTORY INFORMATION

Denby Dale Shirt Co., Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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 clothing is recognised to the extent that the company has obtained the right to consideration through the performance of its contractual obligations. Where the substance is that the company's contractual obligations are performed over time, turnover is recognised as contract activity progresses to reflect the company's partial performance of its contractual obligations. The amount recognised represents the right consideration by reference to the value of the work performed.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Goodwill is initially measured at cost. After initial recognition, goodwill assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery

- 20% on cost

Motor vehicles

- 25% on cost

Freehold & Leasehold Property

- 2% on cost

Office equipment

- 25% & 50% on cost

Leasehold Property Improvements

- 2% 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.

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

Work in progress

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Taxation

Taxation for the period 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 or deferred 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Pension costs

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

The company also make employer contributions into employees private pension schemes. The annual contributions payable are charged to the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

41,000

Disposals

(41,000

)

At 31 December 2025

-

AMORTISATION

At 1 December 2024

41,000

Eliminated on disposal

(41,000

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Long

to

Plant and

leasehold

property

machinery

£

COST

At 1 December 2024

545,772

70,978

42,390

Disposals

(545,772

)

(70,978

)

(42,390

)

At 31 December 2025

-

DEPRECIATION

At 1 December 2024

122,801

22,895

41,638

Eliminated on disposal

(122,801

)

(22,895

)

(41,638

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 30 November 2024

422,971

48,083

752

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 December 2024

43,103

10,323

712,566

Disposals

(43,103

)

(10,323

)

(712,566

)

At 31 December 2025

-

DEPRECIATION

At 1 December 2024

26,198

9,990

223,522

Eliminated on disposal

(26,198

)

(9,990

)

(223,522

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 30 November 2024

16,905

333

489,044

6.

STOCKS

31.12.25

30.11.24

£

Raw materials

-

6,320

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.11.24

£

Trade debtors

20,108

31,682

Amounts owed by group undertakings

99,633

-

Prepayments and accrued income

-

2,618

119,741

34,300

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.11.24

£

Trade creditors

3,427

14,954

Amounts owed to group undertakings

-

120,317

Corporation tax

52,306

40,068

Social security and other taxes

(709

)

-

VAT

3,028

3,869

Other creditors

44,000

24,898

Directors' current accounts

-

124,631

Accruals and deferred income

18,781

20,464

120,833

349,201

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

30.11.24

value:

£

30,000

Ordinary

£1

30,000

18

'A' Ordinary

£1

18

30,018

10.	RELATED PARTY DISCLOSURES

Entities with control over the entity

31.12.25

30.11.24

£

Dividends paid to related party

571,136

256,000

Net interest free loans to/from related party

0

2,730

Amount Due/owed from related party

99,633

120,316

11.	ULTIMATE PARENT UNDERTAKING

The ultimate parent undertaking is Denby Dale Shirt Co. (Holdings) Limited.

The parent company's registered office address is;

Unit J

Zenith Park

Whaley Road

Barnsley

S75 1HT