Swag Antiques has dated this piece to the Regency era.
This is a beautiful executed Regency painting of a small boy holding a flower.
This boy is wearing a child's dress as was a common practice in this time period.
Breeching was the occasion when a small boy was first dressed in breeches or trousers.

The main reason for keeping boys in dresses was toilet training, or the lack thereof. The change was probably made once boys had reached the age when they could easily undo the rather complicated fastenings of many early modern breeches and trousers.
Height 46cm
Width 38cm
Swag Antiques has dated this piece to the Regency era.
Decorative antiques for your home.
You can view the stock and full dealer information on the Swag Antiques Profile Page