The Pub Clothing Co Ltd Company accounts

COMPANY REGISTRATION NUMBER: 04684847

The Pub Clothing Co Ltd

Unaudited Financial Statements

31 March 2026

The Pub Clothing Co Ltd

Financial Statements

Year ended 31 March 2026

Contents	Page

Officers and professional advisers	1

Director's report	2

Accountants report to the director on the preparation of the unaudited statutory financial statements	3

Statement of income and retained earnings	4

Statement of financial position	5

Notes to the financial statements	7

The Pub Clothing Co Ltd

Officers and Professional Advisers

Director	Mr C Wilmot

Registered office	Units 1 and 2 Dale Street
	Burton on Trent
	Staffordshire
	DE14 3TG

Accountants	Hugh Reynolds Limited
	Accountants
	18 Appleton Avenue
	Stourbridge
	West Midlands
	DY8 2JZ

The Pub Clothing Co Ltd

Director's Report

Year ended 31 March 2026

The director presents his report and the unaudited financial statements of the company for the year ended 31 March 2026 .

Director

The director who served the company during the year was as follows:

Mr C Wilmot

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 13 July 2026 and signed on behalf of the board by:

Mr C Wilmot
Director

Registered office:

Units 1 and 2 Dale Street

Burton on Trent

Staffordshire

DE14 3TG

The Pub Clothing Co Ltd

Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of The Pub Clothing Co Ltd

Year ended 31 March 2026

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 March 2026, which comprise the statement of income and retained earnings, statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Hugh Reynolds Limited Accountants

18 Appleton Avenue Stourbridge West Midlands DY8 2JZ

13 July 2026

The Pub Clothing Co Ltd

Statement of Income and Retained Earnings

Year ended 31 March 2026

	2026	2025
Note	£	£
Turnover	1,683,239	1,574,827

Cost of sales	1,105,732	1,006,851
	------------	------------
Gross profit	577,507	567,976

Distribution costs	119,944	122,870
Administrative expenses	259,025	346,659
	---------	---------
Operating profit	198,538	98,447

Interest payable and similar expenses		31,246	30,086
		---------	---------
Profit before taxation	5	167,292	68,361

Tax on profit	45,300	20,110
	---------	--------
Profit for the financial year and total comprehensive income	121,992	48,251
	---------	--------

Dividends paid and payable	( 96,500)	( 110,000)

Retained earnings at the start of the year	14,000	75,749
	--------	---------
Retained earnings at the end of the year	39,492	14,000
	--------	---------

All the activities of the company are from continuing operations.

The Pub Clothing Co Ltd

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Intangible assets	6	9,800	20,000
Tangible assets	7	76,527	85,080
		--------	---------
		86,327	105,080

Current assets

Stocks		122,680	138,665
Debtors	8	216,339	199,634
Cash at bank and in hand		23	23
		---------	---------
		339,042	338,322

Creditors: amounts falling due within one year	9	358,075		370,411
		---------		---------
Net current liabilities			19,033	32,089
			--------	---------
Total assets less current liabilities			67,294	72,991

Creditors: amounts falling due after more than one year	10	27,702	58,891
		--------	--------
Net assets		39,592	14,100
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	39,492	14,000
	--------	--------
Shareholders funds	39,592	14,100
	--------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- 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 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Pub Clothing Co Ltd

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 13 July 2026 , and are signed on behalf of the board by:

Mr C Wilmot
Director

Company registration number: 04684847

The Pub Clothing Co Ltd

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Units 1 and 2 Dale Street, Burton on Trent, Staffordshire, DE14 3TG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	6% straight line
Furniture and fixtures	-	20% straight line
Office equipment	-	20% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2025: 13 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2026	2025
	£	£
Amortisation of intangible assets	10,200	10,200
Depreciation of tangible assets	9,828	10,646
	--------	--------

6. Intangible assets

	Goodwill
	£
Cost
At 1 April 2025 and 31 March 2026	61,000
	--------
Amortisation
At 1 April 2025	41,000
Charge for the year	10,200
	--------
At 31 March 2026	51,200
	--------
Carrying amount
At 31 March 2026	9,800
	--------
At 31 March 2025	20,000
	--------

7. Tangible assets

	Plant and machinery	Furniture and fixtures	Office Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	147,970	2,559	6,659	157,188
Additions	1,275	–	–	1,275
	---------	-------	-------	---------
At 31 March 2026	149,245	2,559	6,659	158,463
	---------	-------	-------	---------
Depreciation
At 1 April 2025	65,326	1,508	5,274	72,108
Charge for the year	9,038	98	692	9,828
	---------	-------	-------	---------
At 31 March 2026	74,364	1,606	5,966	81,936
	---------	-------	-------	---------
Carrying amount
At 31 March 2026	74,881	953	693	76,527
	---------	-------	-------	---------
At 31 March 2025	82,644	1,051	1,385	85,080
	---------	-------	-------	---------

8. Debtors

	2026	2025
	£	£
Trade debtors	216,339	189,166
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	10,000
Other debtors	–	468
	---------	---------
	216,339	199,634
	---------	---------

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	76,255	108,090
Trade creditors	178,875	165,494
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	21,500
Corporation tax	45,300	22,435
Social security and other taxes	45,836	41,277
Other creditors	11,809	11,615
	---------	---------
	358,075	370,411
	---------	---------

10. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	27,702	58,891
	--------	--------

11. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr C Wilmot	468	95,912	( 96,500)	( 120)
	----	--------	--------	----

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr C Wilmot	50	110,418	( 110,000)	468
	----	---------	---------	----