Claire Errington Limited 30/09/2025 iXBRL

Company registration number: 607864

Claire Errington Limited

Pages for filing with Registrar

30 September 2025

Claire Errington Limited

Contents

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Claire Errington Limited

Statement of financial position

30th September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	5	1,619,276		1,533,608
		_______		_______
			1,619,276		1,533,608

Current assets
Debtors	6	30,505		-
Cash at bank and in hand		46,305		36,273
		_______		_______
		76,810		36,273
Creditors: amounts falling due
within one year	7	( 2,590)		( 3,498)
		_______		_______
Net current assets			74,220		32,775
			_______		_______
Total assets less current liabilities			1,693,496		1,566,383


Provisions for liabilities	8		( 170,949)		( 141,806)

			_______		_______
Net assets			1,522,547		1,424,577
			_______		_______

Capital and reserves
Called up share capital			20,000		20,000
Capital redemption reserve			28,298		28,298
Capital reserves			1,024,615		1,024,615
Profit and loss account			449,634		351,664
			_______		_______
Shareholders funds			1,522,547		1,424,577
			_______		_______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 16 June 2026 , and are signed on behalf of the board by:

Mrs H C Errington

Director

Company registration number: 607864

Claire Errington Limited

Statement of changes in equity

Year ended 30th September 2025

	Called up share capital	Capital redemption reserve	Capital reserves	Profit and loss account	Total
	£	£	£	£	£


At 1st October 2023	20,000	28,298	1,024,615	228,442	1,301,355

Profit for the year				146,227	146,227
	_______	_______	_______	_______	_______
Total comprehensive income for the year	-	-	-	146,227	146,227

Dividends paid and payable				( 23,005)	( 23,005)
	_______	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	-	( 23,005)	( 23,005)

	_______	_______	_______	_______	_______
At 30th September 2024 and 1st October 2024	20,000	28,298	1,024,615	351,664	1,424,577

Profit for the year				97,970	97,970
	_______	_______	_______	_______	_______
Total comprehensive income for the year	-	-	-	97,970	97,970

	_______	_______	_______	_______	_______
At 30th September 2025	20,000	28,298	1,024,615	449,634	1,522,547
	_______	_______	_______	_______	_______

Claire Errington Limited

Notes to the financial statements

Year ended 30th September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Claire Errington Limited, 8 Beechfield Road, Gosforth, Newcastle upon Tyne, NE3 4DR.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Investments

	Other investments other than loans	Total
	£	£
Cost or valuation
At 1st October 2024	1,533,608	1,533,608
Additions	10,035	10,035
Disposals	( 23,082)	( 23,082)
Revaluations	98,715	98,715
	_______	_______
At 30th September 2025	1,619,276	1,619,276
	_______	_______
Impairment
At 1st October 2024 and 30th September 2025	-	-
	_______	_______
Carrying amount
At 30th September 2025	1,619,276	1,619,276
	_______	_______
At 30th September 2024	1,533,608	1,533,608
	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	30,505	-
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	2,590	3,498
	_______	_______

8. Provisions

	Deferred tax (note )	Total
	£	£
At 1st October 2024	141,805	141,805
Charges against provisions	29,144	29,144
	_______	_______
At 30th September 2025	170,949	170,949
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mrs H C Errington	-	30,505	30,505
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mrs H C Errington	-	-	-
		_______	_______	_______

10. Controlling party

The company is controlled by Mrs. H C Errington, a director and the majority shareholder.