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REGISTERED NUMBER: OC401094 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2023

FOR

BABY SWIMMING NORTH BUCKS LLP

BABY SWIMMING NORTH BUCKS LLP (REGISTERED NUMBER: OC401094)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BABY SWIMMING NORTH BUCKS LLP

GENERAL INFORMATION
for the year ended 31 March 2023







DESIGNATED MEMBERS: M A Crack
G J White
N E Gorst





REGISTERED OFFICE: Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU





REGISTERED NUMBER: OC401094 (England and Wales)





ACCOUNTANTS: d&t
Chartered Accountants
Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU

BABY SWIMMING NORTH BUCKS LLP (REGISTERED NUMBER: OC401094)

BALANCE SHEET
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 10,738 9,530
10,738 9,530

CURRENT ASSETS
Stocks 500 500
Debtors 6 122 248
Cash at bank 14,334 1,464
14,956 2,212
CREDITORS
Amounts falling due within one year 7 1,801 3,178
NET CURRENT ASSETS/(LIABILITIES) 13,155 (966 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,893

8,564

CREDITORS
Amounts falling due after more than one
year

8

3,784

5,585
NET ASSETS ATTRIBUTABLE TO
MEMBERS

20,109

2,979

LOANS AND OTHER DEBTS DUE TO
MEMBERS

10

20,109

2,979

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 10 20,109 2,979

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

BABY SWIMMING NORTH BUCKS LLP (REGISTERED NUMBER: OC401094)

BALANCE SHEET - continued
31 March 2023


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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 6 October 2023 and were signed by:





M A Crack - Designated member

BABY SWIMMING NORTH BUCKS LLP (REGISTERED NUMBER: OC401094)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2023

1. STATUTORY INFORMATION

Baby Swimming North Bucks LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

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

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% straight line basis and 20% 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.

HIRE PURCHASE AND LEASING COMMITMENTS
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2022 - NIL ) .

BABY SWIMMING NORTH BUCKS LLP (REGISTERED NUMBER: OC401094)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2022
and 31 March 2023 960
AMORTISATION
At 1 April 2022
and 31 March 2023 960
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 18,204
Additions 6,985
At 31 March 2023 25,189
DEPRECIATION
At 1 April 2022 8,674
Charge for year 5,777
At 31 March 2023 14,451
NET BOOK VALUE
At 31 March 2023 10,738
At 31 March 2022 9,530

BABY SWIMMING NORTH BUCKS LLP (REGISTERED NUMBER: OC401094)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 12,831
DEPRECIATION
At 1 April 2022 4,698
Charge for year 3,688
At 31 March 2023 8,386
NET BOOK VALUE
At 31 March 2023 4,445
At 31 March 2022 8,133

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 122 248

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 1,801 3,178

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 3,784 5,585

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 5,585 8,763

BABY SWIMMING NORTH BUCKS LLP (REGISTERED NUMBER: OC401094)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2023

10. LOANS AND OTHER DEBTS DUE TO MEMBERS
2023 2022
£    £   
Amounts owed to members in respect of profits 20,109 2,979

Falling due within one year 20,109 2,979

Amounts due to members rank equally alongside the other unsecured creditors.