Claire's School Solutions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09560618

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		57,342		4,982

			57,342		4,982
CURRENT ASSETS
Debtors	5	564,098		455,880
Cash at bank and in hand		1,264,034		1,174,870

		1,828,132		1,630,750
Creditors: Amounts Falling Due Within One Year	6	(204,057 )		(252,873 )

NET CURRENT ASSETS (LIABILITIES)			1,624,075		1,377,877

TOTAL ASSETS LESS CURRENT LIABILITIES			1,681,417		1,382,859

Creditors: Amounts Falling Due After More Than One Year	7		(38,476 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(14,336 )		-

NET ASSETS			1,628,605		1,382,859

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			1,628,595		1,382,849

SHAREHOLDERS' FUNDS			1,628,605		1,382,859

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Claire's School Solutions Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs C Jones

Director

4 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Claire's School Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09560618 . The registered office is The Old School House, 8 Green Lane, Belper, Derbyshire, DE56 1BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% Reducing balance
Motor Vehicles	25% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 80 (2024: 106)

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Claire's School Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 September 2024	17,379	-	17,379
Additions	417	59,838	60,255

As at 31 August 2025	17,796	59,838	77,634

Depreciation
As at 1 September 2024	12,397	-	12,397
Provided during the period	1,663	6,232	7,895

As at 31 August 2025	14,060	6,232	20,292

Net Book Value
As at 31 August 2025	3,736	53,606	57,342

As at 1 September 2024	4,982	-	4,982

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	71,785	100,556
Prepayments and accrued income	2,875	2,730
Other debtors	489,438	352,594

	564,098	455,880

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	7,126	-
Trade creditors	1,118	6,486
Corporation tax	101,149	125,646
Other taxes and social security	90,661	113,213
Other creditors	-	19
Accruals and deferred income	2,947	1,545
Directors' loan accounts	1,056	5,964

	204,057	252,873

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	38,476	-

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Claire's School Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,126	-
Later than one year and not later than five years	38,476	-

	45,602	-

	45,602	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	6,500	6,500
Later than one year and not later than five years	-	6,500

	6,500	13,000

11. Related Party Transactions

At the balance sheet date £1,056 (2024: £5,964) was owed to the directors, by the company. This amount is unsecured, interest free and has no fixed repayment date.

At the balance sheet date the company was owed £Nil (2024: £56,804) from Swadlincote Container Storage Limited, a company under control of Mr M Jones. The transaction is considered to be at arms length and is included within other debtors.

At the balance sheet date the company was owed £489,432 (2024: £352,594) from CM Properties (Duffield) Limited, a company under control of Mr M and Mrs C Jones. The transaction is considered to be at arms length and is included within other debtors.

12. Ultimate Controlling Party

The company was controlled by Mrs C Jones by virtue of her 100% shareholding.

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