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Company Registration No. 11762737 (England and Wales)
HATS WORLD (MCR) LTD Unaudited accounts for the year ended 31 January 2026
HATS WORLD (MCR) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HATS WORLD (MCR) LTD Company Information for the year ended 31 January 2026
Director
Mr Rahmellah Ullah
Company Number
11762737 (England and Wales)
Registered Office
49 BROUGHTON STREET MANCHESTER M8 8AN ENGLAND
Accountants
AY Accountants LLP 2nd floor, 6 Oxford street Bolton Greater Manchester BL1 1RF
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HATS WORLD (MCR) LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
22,455 
10,741 
Current assets
Inventories
480,860 
281,440 
Debtors
5
84,485 
212,633 
Cash at bank and in hand
543,990 
203,517 
1,109,335 
697,590 
Creditors: amounts falling due within one year
6
(152,981)
184,754 
Net current assets
956,354 
882,344 
Net assets
978,809 
893,085 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
978,709 
892,985 
Shareholders' funds
978,809 
893,085 
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 October 2026 and were signed on its behalf by
Mr Rahmellah Ullah Director Company Registration No. 11762737
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HATS WORLD (MCR) LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
HATS WORLD (MCR) LTD is a private company, limited by shares, registered in England and Wales, registration number 11762737. The registered office is 49 BROUGHTON STREET, MANCHESTER, M8 8AN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance Method
Fixtures & fittings
25% Reducing Balance Method
Computer equipment
25% Reducing Balance Method
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
22,790 
1,611 
8,409 
32,810 
Additions
19,200 
- 
- 
19,200 
At 31 January 2026
41,990 
1,611 
8,409 
52,010 
Depreciation
At 1 February 2025
15,572 
1,157 
5,340 
22,069 
Charge for the year
6,605 
113 
768 
7,486 
At 31 January 2026
22,177 
1,270 
6,108 
29,555 
Net book value
At 31 January 2026
19,813 
341 
2,301 
22,455 
At 31 January 2025
7,218 
454 
3,069 
10,741 
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HATS WORLD (MCR) LTD Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
87,038 
Other debtors
84,485 
125,595 
84,485 
212,633 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
1,041 
38,258 
Trade creditors
56,139 
(358,694)
Taxes and social security
64,415 
97,666 
Other creditors
14,866 
10,713 
Accruals
16,520 
23,576 
Deferred income
- 
3,727 
152,981 
(184,754)
7
Transactions with related parties
Rahmellah Ullah (director) controls the company by his and his associate's 100% ownership of the company's share capital. During the year dividends were paid to Rahmellah Ullah (director) amounting to £40,000 (2025: £37,000)
8
Average number of employees
During the year the average number of employees was 9 (2025: 9).
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