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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


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


ACCOUNTS
FOR THE549 DAY PERIODENDED31/10/2025



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		-


BALANCE SHEET AT31/10/2025

			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 on26/02/2026and signed on their behalf by



.............................
Nadia Casimir
Director




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%




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 .




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.




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




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




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