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Registered number: 05371036
BADGER CLOTHING COMPANY LIMITED
ACCOUNTS
FOR THE 549 DAY PERIOD ENDED 31/10/2025
Prepared By:
K P Tanner Partnership
Accountants
The Offices
Grange Cottage
Nantyderry
Monmouthshire
NP7 9DF

BADGER CLOTHING COMPANY LIMITED

ACCOUNTS
FOR THE 549 DAY PERIOD ENDED 31/10/2025
DIRECTORS
Nadia Casimir
John White
SECRETARY
Nadia Casimir
REGISTERED OFFICE
26 Bond Street
Brighton
East Sussex
COMPANY DETAILS
registered in , registered number 05371036
ACCOUNTANTS
K P Tanner Partnership
Accountants
The Offices
Grange Cottage
Nantyderry
Monmouthshire
NP7 9DF

BADGER CLOTHING COMPANY LIMITED

ACCOUNTS
FOR THE 549 DAY PERIOD ENDED 31/10/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

BADGER CLOTHING COMPANY LIMITED

BALANCE SHEET AT 31/10/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 31,169 |  |  |  | 36,670
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 226,847 |  |  |  | 198,728 |  |
Debtors |  | 4 |  | 7,654 |  |  |  | 580 |  |
Cash at bank and in hand |  |  |  | 29,237 |  |  |  | 23,124 |  |
|  |  |  | 263,738 |  |  |  | 222,432 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 256,487 |  |  |  | 235,789 |  |
NET CURRENT ASSETS / (LIABILITIES) |  |  |  |  |  | 7,251 |  |  |  | (13,357)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 38,420 |  |  |  | 23,313
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 24,630 |  |  |  | 67,751
PROVISIONS FOR LIABILITIES AND CHARGES |  | 8 |  |  |  | 10,414 |  |  |  | 8,784
NET ASSETS / (LIABILITIES) |  |  |  |  |  | 3,376 |  |  |  | (53,222)
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 3,276 |  |  |  | (53,322)
SHAREHOLDERS' FUNDS |  |  |  |  |  | 3,376 |  |  |  | (53,222)
For the year ending 31/10/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 26/02/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Nadia Casimir |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

BADGER CLOTHING COMPANY LIMITED

NOTES TO THE ACCOUNTS
FOR THE 549 DAY PERIOD ENDED 31/10/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 15%
Fixtures and Fittings |  | reducing balance 15%
Equipment |  | reducing balance 15%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.

1f. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

BADGER CLOTHING COMPANY LIMITED

2. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/05/2024 |  | 360,000 |  | 360,000
At 31/10/2025 |  | 360,000 |  | 360,000
Depreciation |  |  |  |
At 01/05/2024 |  | 360,000 |  | 360,000
At 31/10/2025 |  | 360,000 |  | 360,000
Net Book Amounts |  |  |  |
At 31/10/2025 |  | - |  | -

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Plant and |  | Fixtures |  |  |  |
|  | Machinery |  | and Fittings |  | Equipment |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/05/2024 |  | 8,374 |  | 105,405 |  | 31,936 |  | 145,715
At 31/10/2025 |  | 8,374 |  | 105,405 |  | 31,936 |  | 145,715
Depreciation |  |  |  |  |  |  |  |
At 01/05/2024 |  | 5,253 |  | 84,631 |  | 19,161 |  | 109,045
For the 549 day period |  | 468 |  | 2,978 |  | 2,055 |  | 5,501
At 31/10/2025 |  | 5,721 |  | 87,609 |  | 21,216 |  | 114,546
Net Book Amounts |  |  |  |  |  |  |  |
At 31/10/2025 |  | 2,653 |  | 17,796 |  | 10,720 |  | 31,169
At 30/04/2024 |  | 3,121 |  | 20,774 |  | 12,775 |  | 36,670

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Other debtors |  |  |  | 7,654 |  | 580
|  |  |  | 7,654 |  | 580

BADGER CLOTHING COMPANY LIMITED

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 41,411 |  | 45,889
VAT |  |  |  | 6,191 |  | 31,427
PAYE |  |  |  | 10,500 |  | 4,178
Directors current account |  |  |  | 4,430 |  | 4,329
Bank overdrafts |  |  |  | 3,557 |  | 10,497
Trade creditors |  |  |  | 176,259 |  | 139,469
Other creditors |  |  |  | 14,139 |  | -
|  |  |  | 256,487 |  | 235,789

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans |  |  |  | 24,630 |  | 67,751
|  |  |  | 24,630 |  | 67,751

7. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 9 |  | 9

8. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Pensions |  |  |  | 2,032 |  | 402
Deferred taxation |  |  |  | 8,382 |  | 8,382
|  |  |  | 10,414 |  | 8,784

BADGER CLOTHING COMPANY LIMITED

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100