1 May 2024 false Taxfiler 2024.6 09532547business:PrivateLimitedCompanyLtd2024-05-012025-04-30 095325472024-04-30 095325472024-05-012025-04-30 09532547business:AuditExempt-NoAccountantsReport2024-05-012025-04-30 09532547business:FilletedAccounts2024-05-012025-04-30 095325472025-04-30 09532547business:Director12024-05-012025-04-30 09532547business:RegisteredOffice2024-05-012025-04-30 095325472024-04-30 09532547core:WithinOneYear2025-04-30 09532547core:WithinOneYear2024-04-30 09532547core:AfterOneYear2025-04-30 09532547core:AfterOneYear2024-04-30 09532547core:ShareCapitalcore:PreviouslyStatedAmount2025-04-30 09532547core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 09532547core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-04-30 09532547core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 09532547core:PreviouslyStatedAmount2025-04-30 09532547core:PreviouslyStatedAmount2024-04-30 09532547business:SmallEntities2024-05-012025-04-30 09532547countries:EnglandWales2024-05-012025-04-30 09532547business:OrdinaryShareClass12024-05-012025-04-30 09532547business:OrdinaryShareClass12023-05-012024-04-30 095325472023-05-012024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09532547 (England and Wales)
Claudiu Ltd Unaudited accounts for the year ended 30 April 2025
Claudiu Ltd Unaudited accounts Contents
Page
- 2 -
Claudiu Ltd Company Information for the year ended 30 April 2025
Director
Claudiu Gigel Grosu
Company Number
09532547 (England and Wales)
Registered Office
4 Gladiator House 1 Tangmere Crescent Uxbridge Middlesex UB10 0GN England
- 3 -
Claudiu Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
22,319 
17,374 
Cash at bank and in hand
32,262 
14,909 
54,581 
32,283 
Creditors: amounts falling due within one year
(15,961)
(12,251)
Net current assets
38,620 
20,032 
Total assets less current liabilities
38,620 
20,032 
Creditors: amounts falling due after more than one year
(6,093)
(8,960)
Net assets
32,527 
11,072 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
32,427 
10,972 
Shareholders' funds
32,527 
11,072 
For the year ending 30 April 2025 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 25 July 2025 and were signed on its behalf by
Claudiu Gigel Grosu Director Company Registration No. 09532547
- 4 -
Claudiu Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Claudiu Ltd is a private company, limited by shares, registered in England and Wales, registration number 09532547. The registered office is 4 Gladiator House, 1 Tangmere Crescent, Uxbridge, Middlesex, UB10 0GN, 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
These financial statements for the year ended 30 April 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
583 
- 
Trade debtors
21,636 
17,274 
Other debtors
100 
100 
22,319 
17,374 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1,434 
- 
Taxes and social security
13,774 
9,143 
Proposed dividends
- 
3,013 
Loans from directors
612 
- 
Accruals
141 
95 
15,961 
12,251 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
6,093 
8,960 
- 5 -
Claudiu Ltd Notes to the Accounts for the year ended 30 April 2025
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -