REGISTERED NUMBER: 04487156 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Claudia Joseph Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Joseph

REGISTERED OFFICE:

64 TENNYSON STREET

London

SW8 3SU

REGISTERED NUMBER:

04487156 (England and Wales)

ACCOUNTANTS:

Aivilo Digital Accountancy Ltd

49 Hurford Drive

Thatcham

Berkshire

RG19 4WA

FIXED ASSETS

Tangible assets

4

755

1,006

CURRENT ASSETS

Stocks

2,040

2,580

Debtors

5

282

768

Cash at bank

7,625

7,113

9,947

10,461

CREDITORS

Amounts falling due within one year

6

5,971

11,090

NET CURRENT ASSETS/(LIABILITIES)

3,976

(629

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,731

377

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

4,730

376

4,731

377

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2025 and were signed by:

C Joseph - Director

1.	STATUTORY INFORMATION

Claudia Joseph Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of journalism services. Turnover is shown net of sales/value added tax, returns, rebates and discounts

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Work in progress

Work in progress is valued at the lower of cost and net realisable value of work carried out but not yet invoiced.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 August 2024

and 31 July 2025

6,231

DEPRECIATION

At 1 August 2024

5,225

Charge for year

251

At 31 July 2025

5,476

NET BOOK VALUE

At 31 July 2025

755

At 31 July 2024

1,006

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

VAT

282

768

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Tax

4,205

9,078

Directors' current accounts

216

512

Accrued expenses

1,550

1,500

5,971

11,090

7.	RELATED PARTY DISCLOSURES

During the year the director made a loan to the company. At the balance sheet date the amount owed to the director was £216 (2024: £512).

8.	ULTIMATE CONTROLLING PARTY

The controlling party is C Joseph.