1 January 2024 false No description of principal activity Taxfiler 2024.6 10203315business:PrivateLimitedCompanyLtd2024-01-012024-12-31 102033152023-12-31 102033152024-01-012024-12-31 10203315business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 10203315business:FilletedAccounts2024-01-012024-12-31 102033152024-12-31 10203315business:Director12024-01-012024-12-31 10203315business:Director22024-01-012024-12-31 10203315business:RegisteredOffice2024-01-012024-12-31 102033152023-12-31 10203315core:WithinOneYear2024-12-31 10203315core:WithinOneYear2023-12-31 10203315core:AfterOneYear2024-12-31 10203315core:AfterOneYear2023-12-31 10203315core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 10203315core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 10203315core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 10203315core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 10203315core:PreviouslyStatedAmount2024-12-31 10203315core:PreviouslyStatedAmount2023-12-31 10203315business:SmallEntities2024-01-012024-12-31 10203315countries:EnglandWales2024-01-012024-12-31 10203315core:Goodwill2023-12-31 10203315core:Goodwill2024-12-31 10203315core:Goodwill2024-01-012024-12-31 10203315core:FurnitureFittings2023-12-31 10203315core:ComputerEquipment2023-12-31 10203315core:FurnitureFittings2024-01-012024-12-31 10203315core:ComputerEquipment2024-01-012024-12-31 10203315core:FurnitureFittings2024-12-31 10203315core:ComputerEquipment2024-12-31 102033152023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 10203315 (England and Wales)
CLAUDE & CO (CHILDRENSWEAR) LTD Unaudited accounts for the year ended 31 December 2024
CLAUDE & CO (CHILDRENSWEAR) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CLAUDE & CO (CHILDRENSWEAR) LTD Company Information for the year ended 31 December 2024
Directors
Abigail Dillow Justin Dillow
Company Number
10203315 (England and Wales)
Registered Office
Claude & Co 14 Loughborough Road Mountsorrel Loughborough Leicestershire LE12 7AT England
Accountants
Prosper Bailey Accountancy Ltd Office 56 Bank Farm Buildings Chester Road Aldford Cheshire CH3 6HJ
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CLAUDE & CO (CHILDRENSWEAR) LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
4,568 
5,033 
Tangible assets
5
44,726 
1,436 
49,294 
6,469 
Current assets
Inventories
68,774 
75,384 
Debtors
6
90,074 
89,073 
Cash at bank and in hand
219,908 
94,176 
378,756 
258,633 
Creditors: amounts falling due within one year
7
(196,865)
(90,725)
Net current assets
181,891 
167,908 
Total assets less current liabilities
231,185 
174,377 
Creditors: amounts falling due after more than one year
8
(68,825)
(58,160)
Net assets
162,360 
116,217 
Capital and reserves
Called up share capital
(100)
(100)
Profit and loss account
162,460 
116,317 
Shareholders' funds
162,360 
116,217 
For the year ending 31 December 2024 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 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 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 of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by
Justin Dillow Director Company Registration No. 10203315
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CLAUDE & CO (CHILDRENSWEAR) LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
CLAUDE & CO (CHILDRENSWEAR) LTD is a private company, limited by shares, registered in England and Wales, registration number 10203315. The registered office is Claude & Co, 14 Loughborough Road, Mountsorrel, Loughborough, Leicestershire, LE12 7AT, 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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
6,125 
At 31 December 2024
6,125 
Amortisation
At 1 January 2024
1,092 
Charge for the year
465 
At 31 December 2024
1,557 
Net book value
At 31 December 2024
4,568 
At 31 December 2023
5,033 
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CLAUDE & CO (CHILDRENSWEAR) LTD Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
- 
6,470 
6,470 
Additions
26,202 
20,267 
46,469 
At 31 December 2024
26,202 
26,737 
52,939 
Depreciation
At 1 January 2024
- 
5,034 
5,034 
Charge for the year
- 
3,179 
3,179 
At 31 December 2024
- 
8,213 
8,213 
Net book value
At 31 December 2024
26,202 
18,524 
44,726 
At 31 December 2023
- 
1,436 
1,436 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,392 
6,832 
Trade debtors
60,535 
81,638 
Accrued income and prepayments
5,965 
603 
Other debtors
22,182 
- 
90,074 
89,073 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
13,538 
14,121 
Taxes and social security
29,861 
21,893 
Other creditors
927 
(1,919)
Loans from directors
103,632 
51,610 
Accruals
8,500 
820 
Deferred income
40,407 
4,200 
196,865 
90,725 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
28,324 
27,660 
Other creditors
40,501 
30,500 
68,825 
58,160 
9
Average number of employees
During the year the average number of employees was 4 (2023: 2).
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