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REGISTERED NUMBER: 08312292 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2021

FOR

TUMMY2MUMMY LIMITED

TUMMY2MUMMY LIMITED (REGISTERED NUMBER: 08312292)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TUMMY2MUMMY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2021







DIRECTORS: Mrs D M Grant
K M Grant





REGISTERED OFFICE: 25-29 New Street
Hinckley
Leicestershire
LE10 1QY





REGISTERED NUMBER: 08312292 (England and Wales)





ACCOUNTANTS: PWH Accountancy Ltd
The Counting House
High Street
Lutterworth
Leicestershire
LE17 4AY

TUMMY2MUMMY LIMITED (REGISTERED NUMBER: 08312292)

BALANCE SHEET
30 NOVEMBER 2021

30.11.21 30.11.20
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 26,860 38,201
26,860 38,201

CURRENT ASSETS
Debtors 6 525 905
Cash at bank 149,012 155,023
149,537 155,928
CREDITORS
Amounts falling due within one year 7 81,771 106,203
NET CURRENT ASSETS 67,766 49,725
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,626

87,926

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 94,624 87,924
SHAREHOLDERS' FUNDS 94,626 87,926

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 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 31 March 2022 and were signed on its behalf by:




Mrs D M Grant - Director


TUMMY2MUMMY LIMITED (REGISTERED NUMBER: 08312292)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021

1. STATUTORY INFORMATION

Tummy2mummy 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.

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.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant, Actual results may differ from these estimates.

Turnover
Revenue comprises the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Revenue is shown net of VAT and trade discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities. The amount of revenue is not considered to be reliably measurable until all contingencies relating to the sale have been resolved. The company bases its estimates on historical results, taking into consideration the type of customer, the type of transaction and the specifics of each arrangement.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five 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 - 25% on reducing balance
Computer equipment - 25% on reducing balance

TUMMY2MUMMY LIMITED (REGISTERED NUMBER: 08312292)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2021

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial assets
Receivables are stated at amortised cost using the effective interest rate method. A provision for impairment of receivables is established where there is objective evidence that the company will not be able to collect all amounts due according to the original terms of payment. Receivables are considered for impairment on a case by case basis and any provision is based on the directors' assessment of the amount recoverable on each receivable.

Financial liabilities
The company's financial liabilities include trade and other payables, which are measured at amortised cost using the effective interest rate method. Financial liabilities are recognised when the company becomes a party to the contractual agreements of the instrument. Interest-related charges are recognised as an expense in the period in which they are incurred.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less, and bank overdrafts.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2020 - 5 ) .

TUMMY2MUMMY LIMITED (REGISTERED NUMBER: 08312292)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2021

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2020
and 30 November 2021 18,690
AMORTISATION
At 1 December 2020
and 30 November 2021 18,690
NET BOOK VALUE
At 30 November 2021 -
At 30 November 2020 -

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 December 2020
and 30 November 2021 126,345 679 127,024
DEPRECIATION
At 1 December 2020 88,144 679 88,823
Charge for year 11,341 - 11,341
At 30 November 2021 99,485 679 100,164
NET BOOK VALUE
At 30 November 2021 26,860 - 26,860
At 30 November 2020 38,201 - 38,201

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.21 30.11.20
£    £   
Other debtors 525 525
VAT - 380
525 905

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.21 30.11.20
£    £   
Tax 16,873 12,420
Pension - 399
VAT 3,150 -
Directors' current accounts 60,548 92,184
Accrued expenses 1,200 1,200
81,771 106,203

TUMMY2MUMMY LIMITED (REGISTERED NUMBER: 08312292)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2021

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30.11.21 30.11.20
value: £    £   
2 Ordinary 1 2 2

9. RESERVES
Retained
earnings
£   

At 1 December 2020 87,924
Profit for the year 61,700
Dividends (55,000 )
At 30 November 2021 94,624

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £85,000 were paid to the directors .

As at 30 November 2021 an amount of £60,548 (2020 £92,184) was owed to the directors by the company and this amount is shown under creditors in the balance sheet.

11. ULTIMATE CONTROLLING PARTY

Mrs D M Grant is the controlling party by reason of her 100% interest in the issued shares of the company.