Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 01151901 Mr Simon William Mowbray Mr Stuart Malcolm King true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01151901 2025-01-31 01151901 2026-01-31 01151901 2025-02-01 2026-01-31 01151901 frs-core:CurrentFinancialInstruments 2026-01-31 01151901 frs-core:FurnitureFittings 2026-01-31 01151901 frs-core:FurnitureFittings 2025-02-01 2026-01-31 01151901 frs-core:FurnitureFittings 2025-01-31 01151901 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 01151901 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 01151901 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01151901 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 01151901 frs-core:MotorVehicles 2026-01-31 01151901 frs-core:MotorVehicles 2025-02-01 2026-01-31 01151901 frs-core:MotorVehicles 2025-01-31 01151901 frs-core:PlantMachinery 2026-01-31 01151901 frs-core:PlantMachinery 2025-02-01 2026-01-31 01151901 frs-core:PlantMachinery 2025-01-31 01151901 frs-core:CapitalRedemptionReserve 2026-01-31 01151901 frs-core:ShareCapital 2026-01-31 01151901 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 01151901 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 01151901 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 01151901 frs-bus:SmallEntities 2025-02-01 2026-01-31 01151901 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 01151901 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 01151901 1 2025-02-01 2026-01-31 01151901 frs-bus:Director1 2025-02-01 2026-01-31 01151901 frs-bus:Director2 2025-02-01 2026-01-31 01151901 frs-countries:EnglandWales 2025-02-01 2026-01-31 01151901 2024-01-31 01151901 2025-01-31 01151901 2024-02-01 2025-01-31 01151901 frs-core:CurrentFinancialInstruments 2025-01-31 01151901 frs-core:CapitalRedemptionReserve 2025-01-31 01151901 frs-core:ShareCapital 2025-01-31 01151901 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 01151901
Argent (Clothing) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01151901
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 121,077 157,398
121,077 157,398
CURRENT ASSETS
Stocks 5 326,281 389,252
Debtors 6 40,208 26,862
Cash at bank and in hand 1,045,689 985,757
1,412,178 1,401,871
Creditors: Amounts Falling Due Within One Year 7 (282,592 ) (394,101 )
NET CURRENT ASSETS (LIABILITIES) 1,129,586 1,007,770
TOTAL ASSETS LESS CURRENT LIABILITIES 1,250,663 1,165,168
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,005 ) (39,269 )
NET ASSETS 1,227,658 1,125,899
CAPITAL AND RESERVES
Called up share capital 8 49 49
Capital redemption reserve 52 52
Profit and Loss Account 1,227,557 1,125,798
SHAREHOLDERS' FUNDS 1,227,658 1,125,899
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Simon William Mowbray
Director
9 September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Argent (Clothing) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01151901 . The registered office is Unit D, 13 Yaxham Road, Dereham, Norfolk, NR19 1HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2025: 18)
18 18
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 February 2025 29,528 126,424 124,352 182,247 462,551
Additions - 1,225 - 416 1,641
As at 31 January 2026 29,528 127,649 124,352 182,663 464,192
Depreciation
As at 1 February 2025 29,528 80,110 28,555 166,960 305,153
Provided during the period - 10,907 23,949 3,106 37,962
As at 31 January 2026 29,528 91,017 52,504 170,066 343,115
Net Book Value
As at 31 January 2026 - 36,632 71,848 12,597 121,077
As at 1 February 2025 - 46,314 95,797 15,287 157,398
5. Stocks
2026 2025
£ £
Stock 326,281 389,252
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 24,480 13,787
Prepayments and accrued income 14,419 12,465
Other debtors 1,309 610
40,208 26,862
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 31,541 119,767
Corporation tax 61,512 38,137
Other taxes and social security 4,006 2,820
VAT 8,469 9,943
Other creditors 159,990 200,597
Accruals and deferred income 17,074 22,837
282,592 394,101
Page 4
Page 5
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 49 49
9. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £726 (PY £725) were due to the fund. They are included in Other Creditors.
10. Ultimate Controlling Party
The company's ultimate controlling party is Rocket Uniforms Group Limited by virtue of his ownership of 100% of the issued share capital in the intermediate parent company.
Page 5