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REGISTERED NUMBER: 10335179 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

THE MUM CLUB LTD

THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE MUM CLUB LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2021







DIRECTORS: Mrs J Lawes
Mrs L Webber





REGISTERED OFFICE: 5 Giffard Court
Millbrook Close
Northampton
NN5 5JF





REGISTERED NUMBER: 10335179 (England and Wales)





ACCOUNTANTS: Cube Partners Limited
Chartered Accountants
5 Giffard Court
Millbrook Close
Northampton
Northamptonshire
NN5 5JF

THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)

BALANCE SHEET
31 DECEMBER 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 70,731 -
Tangible assets 5 566 778
Investments 6 100 100
71,397 878

CURRENT ASSETS
Stocks 1,573 -
Debtors 7 44,749 38,915
Cash at bank 5,307 102,223
51,629 141,138
CREDITORS
Amounts falling due within one year 8 21,361 5,545
NET CURRENT ASSETS 30,268 135,593
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,665

136,471

CAPITAL AND RESERVES
Called up share capital 400 400
Share premium 199,900 199,900
Retained earnings (98,635 ) (63,829 )
101,665 136,471

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2022 and were signed on its behalf by:





Mrs L Webber - Director


THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

1. STATUTORY INFORMATION

The Mum Club 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.

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.

Trade marks are being amortised evenly over their estimated useful life of ten years.

Franchise are being amortised evenly over their estimated useful life of ten years.

Website is being amortised evenly over its estimated useful life of ten years.

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 cost
Computer equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 Statement of Income and Retained Earnings, 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.

Going concern
The financial statements have been prepared on a going concern basis, despite a negative balance sheet position at the year end. The directors have confirmed their continued financial support to the company.

THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2021

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2020 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Trade
marks Franchise Website Totals
£    £    £    £   
COST
Additions 1,750 23,260 53,580 78,590
At 31 December 2021 1,750 23,260 53,580 78,590
AMORTISATION
Amortisation for year 175 2,326 5,358 7,859
At 31 December 2021 175 2,326 5,358 7,859
NET BOOK VALUE
At 31 December 2021 1,575 20,934 48,222 70,731

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 January 2021
and 31 December 2021 871 3,916 4,787
DEPRECIATION
At 1 January 2021 871 3,138 4,009
Charge for year - 212 212
At 31 December 2021 871 3,350 4,221
NET BOOK VALUE
At 31 December 2021 - 566 566
At 31 December 2020 - 778 778

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2021
and 31 December 2021 100
NET BOOK VALUE
At 31 December 2021 100
At 31 December 2020 100

THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2021

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors 20,654 200
Amounts owed by group undertakings 656 130
Other debtors 23,439 38,585
44,749 38,915

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors 5,789 4,105
Taxation and social security 1,150 -
Other creditors 14,422 1,440
21,361 5,545