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Company Registration No. 10203315 (England and Wales)
CLAUDE & CO (CHILDRENSWEAR) LTD Unaudited accounts for the year ended 31 December 2025
CLAUDE & CO (CHILDRENSWEAR) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
CLAUDE & CO (CHILDRENSWEAR) LTD Company Information for the year ended 31 December 2025
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
- 3 -
CLAUDE & CO (CHILDRENSWEAR) LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
4,103 
4,568 
Tangible assets
5
87,148 
44,726 
91,251 
49,294 
Current assets
Inventories
96,017 
68,774 
Debtors
6
209,183 
90,074 
Cash at bank and in hand
434,988 
219,908 
740,188 
378,756 
Creditors: amounts falling due within one year
7
(284,015)
(196,865)
Net current assets
456,173 
181,891 
Total assets less current liabilities
547,424 
231,185 
Creditors: amounts falling due after more than one year
8
(49,489)
(68,825)
Net assets
497,935 
162,360 
Capital and reserves
Called up share capital
(100)
(100)
Profit and loss account
498,035 
162,460 
Shareholders' funds
497,935 
162,360 
For the year ending 31 December 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 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 9 March 2026 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 2025
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 2025
6,125 
At 31 December 2025
6,125 
Amortisation
At 1 January 2025
1,557 
Charge for the year
465 
At 31 December 2025
2,022 
Net book value
At 31 December 2025
4,103 
At 31 December 2024
4,568 
- 5 -
CLAUDE & CO (CHILDRENSWEAR) LTD Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
- 
26,202 
26,737 
52,939 
Additions
31,399 
791 
18,550 
50,740 
At 31 December 2025
31,399 
26,993 
45,287 
103,679 
Depreciation
At 1 January 2025
- 
- 
8,213 
8,213 
Charge for the year
1,047 
2,449 
4,822 
8,318 
At 31 December 2025
1,047 
2,449 
13,035 
16,531 
Net book value
At 31 December 2025
30,352 
24,544 
32,252 
87,148 
At 31 December 2024
- 
26,202 
18,524 
44,726 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,748 
1,392 
Trade debtors
177,024 
60,535 
Accrued income and prepayments
9,437 
5,965 
Other debtors
- 
22,182 
188,209 
90,074 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
20,974 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
55,974 
13,538 
Taxes and social security
120,273 
29,861 
Other creditors
240 
927 
Loans from directors
81,634 
103,632 
Accruals
25,894 
8,500 
Deferred income
- 
40,407 
284,015 
196,865 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
39,489 
28,324 
Other creditors
10,000 
40,501 
49,489 
68,825 
- 6 -
CLAUDE & CO (CHILDRENSWEAR) LTD Notes to the Accounts for the year ended 31 December 2025
9
Average number of employees
During the year the average number of employees was 8 (2024: 4).
- 7 -