The average number of persons, including directors, employed by the company during the year was as follows:

For the year ended 31 December 2025 we have switched to the financial reporting framework FRS105.

The prior year, previously under FRS102 1A, has been restated so that the financial statements comply with the requirements of FRS105 and deferred tax provisions have been reversed to retained profits. The opening balance sheet position has also been transitioned.

Arthur Shirt and Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 45 Finchwell Road, Handsworth, Sheffield, South Yorkshire, United Kingdom, S13 9AS.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true