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Registered number: 05371036

BADGER CLOTHING COMPANY LIMITED

ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2024

Prepared By:
K P Tanner Partnership
Accountants
The Offices
Grange Cottage
Nantyderry
Monmouthshire
NP7 9DF

BADGER CLOTHING COMPANY LIMITED

ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2024
DIRECTORS
Nadia Casimir
John White
SECRETARY
Nadia Casimir
REGISTERED OFFICE
26 Bond Street
Brighton
East Sussex
COMPANY DETAILS
registered in , registered number 05371036
ACCOUNTANTS
K P Tanner Partnership
Accountants
The Offices
Grange Cottage
Nantyderry
Monmouthshire
NP7 9DF

BADGER CLOTHING COMPANY LIMITED

ACCOUNTS
FOR THEYEARENDED30 APRIL 2024
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

BADGER CLOTHING COMPANY LIMITED

BALANCE SHEET AT30 April 2024
20242023
Notes££
FIXED ASSETS
Tangible assets336,67040,986
CURRENT ASSETS
Stock198,728232,257
Debtors458011,624
Cash at bank and in hand23,12433,537
222,432277,418
CREDITORS: Amounts falling due within one year5235,789225,066
NET CURRENT (LIABILITIES) / ASSETS(13,357)52,352
TOTAL ASSETS LESS CURRENT LIABILITIES23,31393,338
CREDITORS: Amounts falling due after more than one year667,751117,257
PROVISIONS FOR LIABILITIES AND CHARGES88,7848,493
NET LIABILITIES(53,222)(32,412)
CAPITAL AND RESERVES
Called up share capital9100100
Profit and loss account(53,322)(32,512)
SHAREHOLDERS' FUNDS(53,222)(32,412)
For the year ending 30 April 2024 the company was entitled to exemption 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 directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on28 January 2025and signed on their behalf by
.............................
Nadia Casimir
Director

BADGER CLOTHING COMPANY LIMITED

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 15%
Fixtures and Fittingsreducing balance 15%
Equipmentreducing balance 15%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.
1f. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

BADGER CLOTHING COMPANY LIMITED

2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 1 May 2023360,000360,000
At 30 April 2024360,000360,000
Depreciation
At 1 May 2023360,000360,000
At 30 April 2024360,000360,000
Net Book Amounts
At 30 April 2024--
3. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsEquipmentTotal
££££
Cost
At 1 May 20236,540105,40531,936143,881
Additions1,833--1,833
At 30 April 20248,373105,40531,936145,714
Depreciation
At 1 May 20235,02582,05115,821102,897
For the year2273,5032,4176,147
At 30 April 20245,25285,55418,238109,044
Net Book Amounts
At 30 April 20243,12119,85113,69836,670
At 30 April 20231,51523,35416,11540,984
4. DEBTORS 20242023
££
Amounts falling due within one year
Salaries and wages control-291
Other debtors5802,762
Directors current account-8,571
58011,624

BADGER CLOTHING COMPANY LIMITED

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax45,88930,668
VAT31,42725,768
PAYE4,1783,390
Directors current account4,329-
Bank overdrafts10,49712,808
Trade creditors139,469148,426
Accruals-4,006
235,789225,066
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans 67,751117,257
67,751117,257
7. EMPLOYEES
20242023
No.No.
Average number of employees9-
8. PROVISIONS FOR LIABILITIES 20242023
££
Pensions402111
Deferred taxation8,3828,382
8,7848,493

BADGER CLOTHING COMPANY LIMITED

9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100