REGISTERED NUMBER: 07428821 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Claire Hudson Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr C E Hudson

REGISTERED OFFICE:

Cromwell Business Park

Banbury Road

Chipping Norton

OX7 5SR

REGISTERED NUMBER:

07428821 (England and Wales)

ACCOUNTANTS:

IMG Chartered Accountants

& Business Advisors

Endwell Chambers

6 Endwell Road

Bexhill on Sea

East Sussex

TN40 1EA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

336,322

348,806

336,322

348,806

CURRENT ASSETS

Stocks

9,893

11,000

Debtors

6

2,652

2,706

Cash at bank

89,099

83,875

101,644

97,581

CREDITORS

Amounts falling due within one year

7

259,302

299,193

NET CURRENT LIABILITIES

(157,658

)

(201,612

)

TOTAL ASSETS LESS CURRENT LIABILITIES

178,664

147,194

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

178,663

147,193

178,664

147,194

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 director acknowledges her 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 director and authorised for issue on 18 September 2026 and were signed by:

Dr C E Hudson - Director

1.	STATUTORY INFORMATION

Claire Hudson Limited 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.

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 2011, has been previously amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

- Computer equipment - 33% straight line basis

- Fixtures and fittings - 33% reducing balance basis

- Land and buildings - 2% straight line basis

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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 6 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

340,000

AMORTISATION

At 1 May 2025

and 30 April 2026

340,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

464,926

122,038

586,964

Additions

-

1,517

1,517

At 30 April 2026

464,926

123,555

588,481

DEPRECIATION

At 1 May 2025

129,915

108,243

238,158

Charge for year

9,299

4,702

14,001

At 30 April 2026

139,214

112,945

252,159

NET BOOK VALUE

At 30 April 2026

325,712

10,610

336,322

At 30 April 2025

335,011

13,795

348,806

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

2,652

2,706

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

834

10,833

Trade creditors

7,198

13,000

Taxation and social security

23,972

36,031

Other creditors

227,298

239,329

259,302

299,193

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr C E Hudson.