Activity Workwear Limited - Filleted accounts

Registered number

02365220

Activity Workwear Limited

Filleted Accounts

30 April 2026

Applied Accountancy Limited

Activity Workwear Limited
Registered number:	02365220
Balance Sheet
as at 30 April 2026

	Notes		2026		2025
			£		£
Fixed assets
Tangible assets	4		12,223		9,530

Current assets
Stocks		83,082		95,762
Debtors	5	235,572		235,288
Cash at bank and in hand		47,736		47,521
		366,390		378,571

Creditors: amounts falling due within one year	6	(15,977)		(25,466)

Net current assets			350,413		353,105

Net assets			362,636		362,635

Capital and reserves
Called up share capital			105		105
Profit and loss account			362,531		362,530

Shareholders' funds			362,636		362,635

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Kevin Roberts-West
Director
Approved by the board on 17 September 2026

Activity Workwear Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The presentation currency is £ sterling.

	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses and are amortised on a straight-line basis over five years.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% per annum on cost

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees		2026	2025
			Number	Number

	Average number of persons employed by the company		4	4


3	Intangible fixed assets		£
	Goodwill:

	Cost
	At 1 May 2025		146,500
	At 30 April 2026		146,500

	Amortisation
	At 1 May 2025		146,500
	At 30 April 2026		146,500

	Net book value
	At 30 April 2026		-
	At 30 April 2025		-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
	Plant and machinery etc
			£
	Cost
	At 1 May 2025		72,193
	Additions		9,298
	At 30 April 2026		81,491

	Depreciation
	At 1 May 2025		62,663
	Charge for the year		6,605
	At 30 April 2026		69,268

	Net book value
	At 30 April 2026		12,223
	At 30 April 2025		9,530


5	Debtors		2026	2025
			£	£

	Trade debtors		9,361	9,215
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		225,127	225,127
	Other debtors		1,084	946
			235,572	235,288


6	Creditors: amounts falling due within one year		2026	2025
			£	£

	Trade creditors		10,563	21,427
	Other taxes and social security costs		3,204	2,064
	Other creditors		2,210	1,975
			15,977	25,466


7	Related party transactions

	At the year end the company was owed £225,127 (2025: £225,127) from its parent company, Tam Leisure Limited.
	The company's bank overdraft is secured by a personal guarantee provided by Robert West, a director of the company. The amount outstanding at 30 April 2026 was £Nil (2025: £nil).

8	Controlling party

	The company is a wholly-owned subsidiary of Tam Leisure Limited, a company incorporated in England and Wales.


9	Other information

	Activity Workwear Limited is a private company limited by shares and incorporated in England. Its registered office is:
	180-186 Kingston Road
	New Maldon
	Surrey
	KT3 3RD