TUFF WORKWEAR LTD - Filleted accounts

TUFF WORKWEAR LTD
Registered number:		07522092
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		392,633			333,772

Current assets
Stocks		508,213			383,817
Debtors	4	6,446			90,699
Cash at bank and in hand		305,638			337,871
		820,297			812,387

Creditors: amounts falling due within one year	5	(541,112)			(556,320)

Net current assets			279,185			256,067

Total assets less current liabilities			671,818			589,839


Provisions for liabilities			(42,405)			(43,040)


Net assets			629,413			546,799

Capital and reserves
Called up share capital			2			2
Profit and loss account			629,411			546,797

Shareholders' funds			629,413			546,799

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.




T J Banks
Director
Approved by the board on 28 May 2026

TUFF WORKWEAR LTD
Notes to the Accounts
for the year ended 31 March 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.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Fixtures, fittings & equipment			10% written down value
	Alterations to leasehold property			straight line over 50 years
	Motor vehicles			25% written down value
	Computer equipment			25% straight line

	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. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, 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. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					29		28


3	Tangible fixed assets
		Land and buildings		Fixtures, fittings & equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	131,659		477,413		22,972		632,044
	Additions	70,433		32,188		-		102,621
	At 31 March 2026	202,092		509,601		22,972		734,665

	Depreciation
	At 1 April 2025	24,415		261,724		12,133		298,272
	Charge for the year	8,230		32,820		2,710		43,760
	At 31 March 2026	32,645		294,544		14,843		342,032

	Net book value
	At 31 March 2026	169,447		215,057		8,129		392,633
	At 31 March 2025	107,244		215,689		10,839		333,772




4	Debtors					2026		2025
£							£

	Trade debtors					-		84,996
	Other debtors					6,446		5,703
						6,446		90,699


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

	Bank loans and overdrafts					7,890		7,392
	Trade creditors					335,904		308,779
	Corporation tax					72,642		88,380
	Other taxes and social security costs					26,482		92,783
	Other creditors					98,194		58,986
						541,112		556,320


6	Other information

	TUFF WORKWEAR LTD is a private company limited by shares and incorporated in England. Its registered office is:
	105 Redbrook Road
	Barnsley
	South Yorkshire
	S75 2RG