Different Class Clothing Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI627464

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		152		910

			152		910
CURRENT ASSETS
Stocks	6	214,300		169,215
Debtors	7	4,371		3,478
Cash at bank and in hand		3,870		-

		222,541		172,693
Creditors: Amounts Falling Due Within One Year	8	(183,135 )		(118,303 )

NET CURRENT ASSETS (LIABILITIES)			39,406		54,390

TOTAL ASSETS LESS CURRENT LIABILITIES			39,558		55,300

Creditors: Amounts Falling Due After More Than One Year	9		(23,103 )		(28,882 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(1,328 )		(1,328 )

NET ASSETS			15,127		25,090

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			15,027		24,990

SHAREHOLDERS' FUNDS			15,127		25,090

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Different Class Clothing Limited

Balance Sheet (continued)

As At 31 January 2026

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 James Devine

Director

28/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Different Class Clothing Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI627464 . The registered office is 48-50 Carlisle Road, Londonderry, BT48 6JW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Fixtures & Fittings

20%

2.5. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 3)

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Different Class Clothing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	60,000

As at 31 January 2026	60,000

Amortisation
As at 1 February 2025	60,000

As at 31 January 2026	60,000

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 February 2025	46,500

As at 31 January 2026	46,500

Depreciation
As at 1 February 2025	45,590
Provided during the period	758

As at 31 January 2026	46,348

Net Book Value
As at 31 January 2026	152

As at 1 February 2025	910

6. Stocks

	2026	2025
	£	£
Stock	214,300	169,215

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	2,107
Other debtors	4,371	1,371

	4,371	3,478

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Different Class Clothing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	37,099	26,189
Bank loans and overdrafts	56,626	27,343
Corporation tax	3,811	3,811
Other taxes and social security	13,866	11,571
Other creditors	66,940	43,414
Accruals and deferred income	4,793	5,975

	183,135	118,303

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	20,935	26,714
Other creditors	2,168	2,168

	23,103	28,882

10. Deferred Taxation

The provision for deferred taxation is made up of accelerated capital allowances

	2026	2025
	£	£
Other timing differences	1,328	1,328

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

12. Post Balance Sheet Events

There have been no significant events affecting the company since the year end.

13. Related Party Transactions

JG Devine is regarded as a related party as defined by Financial Reporting Standard 8 “Related Party Disclosures” by virtue of being a director of Different Class Clothing Limited during the year. Included in within ‘Other creditors’ is £55,940 (2025: £32,413) owing to the director of the company.

Different Class Hire Limited is regarded as a related party as defined by FRS102 by virtue of JG Devine being a director of Different Class Hire Limited. Included within ‘Other debtors’ is £3,371 (2025: £371) owed by Different Class Hire Limited by the company.

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