REGISTERED NUMBER: 06880312 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Kids & Co. Clothing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T Healey

Miss L K Healey

REGISTERED OFFICE:

16c Sandown Road

Lake

Isle of Wight

PO36 9JP

REGISTERED NUMBER:

06880312 (England and Wales)

ACCOUNTANTS:

Allegri & Co.

16c Sandown Road

Lake

Isle of Wight

PO36 9JP

BANKERS:

Barclays Bank plc

PO Box 29

Newport

Isle of Wight

PO30 1XU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,050

3,700

4,050

3,700

CURRENT ASSETS

Stocks

20,000

20,000

Debtors

6

2,812

655

Cash at bank

18,830

3,363

41,642

24,018

CREDITORS

Amounts falling due within one year

7

13,149

6,695

NET CURRENT ASSETS

28,493

17,323

TOTAL ASSETS LESS CURRENT LIABILITIES

32,543

21,023

CREDITORS

Amounts falling due after more than one year

8

12,635

1,625

NET ASSETS

19,908

19,398

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

19,906

19,396

SHAREHOLDERS' FUNDS

19,908

19,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 August 2026 and were signed on its behalf by:

Mr T Healey - Director

1.	STATUTORY INFORMATION

Kids & Co. Clothing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

10,000

AMORTISATION

At 1 May 2025

and 30 April 2026

10,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

17,069

Additions

1,107

At 30 April 2026

18,176

DEPRECIATION

At 1 May 2025

13,369

Charge for year

757

At 30 April 2026

14,126

NET BOOK VALUE

At 30 April 2026

4,050

At 30 April 2025

3,700

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other debtors

2,812

655

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Taxation and social security

11,817

5,530

Other creditors

1,332

1,165

13,149

6,695

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Other creditors

12,635

1,625

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr T Healey.