2022-01-012023-03-312023-03-31false11121090THE BABY REFLUX LADY LTD2023-10-06iso4217:GBPxbrli:pure111210902022-01-01111210902023-03-31111210902022-01-012023-03-31111210902021-01-01111210902021-12-31111210902021-01-012021-12-3111121090bus:SmallEntities2022-01-012023-03-3111121090bus:AuditExempt-NoAccountantsReport2022-01-012023-03-3111121090bus:FullAccounts2022-01-012023-03-3111121090bus:PrivateLimitedCompanyLtd2022-01-012023-03-3111121090core:WithinOneYear2023-03-3111121090core:AfterOneYear2023-03-3111121090core:WithinOneYear2021-12-3111121090core:AfterOneYear2021-12-3111121090core:ShareCapital2023-03-3111121090core:SharePremium2023-03-3111121090core:RevaluationReserve2023-03-3111121090core:OtherReservesSubtotal2023-03-3111121090core:RetainedEarningsAccumulatedLosses2023-03-3111121090core:ShareCapital2021-12-3111121090core:SharePremium2021-12-3111121090core:RevaluationReserve2021-12-3111121090core:OtherReservesSubtotal2021-12-3111121090core:RetainedEarningsAccumulatedLosses2021-12-3111121090core:LandBuildings2023-03-3111121090core:PlantMachinery2023-03-3111121090core:Vehicles2023-03-3111121090core:FurnitureFittings2023-03-3111121090core:OfficeEquipment2023-03-3111121090core:NetGoodwill2023-03-3111121090core:IntangibleAssetsOtherThanGoodwill2023-03-3111121090core:ListedExchangeTraded2023-03-3111121090core:UnlistedNon-exchangeTraded2023-03-3111121090core:LandBuildings2021-12-3111121090core:PlantMachinery2021-12-3111121090core:Vehicles2021-12-3111121090core:FurnitureFittings2021-12-3111121090core:OfficeEquipment2021-12-3111121090core:NetGoodwill2021-12-3111121090core:IntangibleAssetsOtherThanGoodwill2021-12-3111121090core:ListedExchangeTraded2021-12-3111121090core:UnlistedNon-exchangeTraded2021-12-3111121090core:LandBuildings2022-01-012023-03-3111121090core:PlantMachinery2022-01-012023-03-3111121090core:Vehicles2022-01-012023-03-3111121090core:FurnitureFittings2022-01-012023-03-3111121090core:OfficeEquipment2022-01-012023-03-3111121090core:NetGoodwill2022-01-012023-03-3111121090core:IntangibleAssetsOtherThanGoodwill2022-01-012023-03-3111121090core:ListedExchangeTraded2022-01-012023-03-3111121090core:UnlistedNon-exchangeTraded2022-01-012023-03-3111121090core:MoreThanFiveYears2022-01-012023-03-3111121090core:Non-currentFinancialInstruments2023-03-3111121090core:Non-currentFinancialInstruments2021-12-3111121090dpl:CostSales2022-01-012023-03-3111121090dpl:DistributionCosts2022-01-012023-03-3111121090dpl:AdministrativeExpenses2022-01-012023-03-3111121090core:LandBuildings2022-01-012023-03-3111121090core:PlantMachinery2022-01-012023-03-3111121090core:Vehicles2022-01-012023-03-3111121090core:FurnitureFittings2022-01-012023-03-3111121090core:OfficeEquipment2022-01-012023-03-3111121090core:NetGoodwill2022-01-012023-03-3111121090core:IntangibleAssetsOtherThanGoodwill2022-01-012023-03-3111121090dpl:GroupUndertakings2022-01-012023-03-3111121090dpl:ParticipatingInterests2022-01-012023-03-3111121090dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012023-03-3111121090core:ListedExchangeTraded2022-01-012023-03-3111121090dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012023-03-3111121090core:UnlistedNon-exchangeTraded2022-01-012023-03-3111121090dpl:CostSales2021-01-012021-12-3111121090dpl:DistributionCosts2021-01-012021-12-3111121090dpl:AdministrativeExpenses2021-01-012021-12-3111121090core:LandBuildings2021-01-012021-12-3111121090core:PlantMachinery2021-01-012021-12-3111121090core:Vehicles2021-01-012021-12-3111121090core:FurnitureFittings2021-01-012021-12-3111121090core:OfficeEquipment2021-01-012021-12-3111121090core:NetGoodwill2021-01-012021-12-3111121090core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3111121090dpl:GroupUndertakings2021-01-012021-12-3111121090dpl:ParticipatingInterests2021-01-012021-12-3111121090dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3111121090core:ListedExchangeTraded2021-01-012021-12-3111121090dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3111121090core:UnlistedNon-exchangeTraded2021-01-012021-12-3111121090core:NetGoodwill2023-03-3111121090core:IntangibleAssetsOtherThanGoodwill2023-03-3111121090core:LandBuildings2023-03-3111121090core:PlantMachinery2023-03-3111121090core:Vehicles2023-03-3111121090core:FurnitureFittings2023-03-3111121090core:OfficeEquipment2023-03-3111121090core:AfterOneYear2023-03-3111121090core:WithinOneYear2023-03-3111121090core:ListedExchangeTraded2023-03-3111121090core:UnlistedNon-exchangeTraded2023-03-3111121090core:ShareCapital2023-03-3111121090core:SharePremium2023-03-3111121090core:RevaluationReserve2023-03-3111121090core:OtherReservesSubtotal2023-03-3111121090core:RetainedEarningsAccumulatedLosses2023-03-3111121090core:NetGoodwill2021-12-3111121090core:IntangibleAssetsOtherThanGoodwill2021-12-3111121090core:LandBuildings2021-12-3111121090core:PlantMachinery2021-12-3111121090core:Vehicles2021-12-3111121090core:FurnitureFittings2021-12-3111121090core:OfficeEquipment2021-12-3111121090core:AfterOneYear2021-12-3111121090core:WithinOneYear2021-12-3111121090core:ListedExchange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THE BABY REFLUX LADY LTD

Registered Number
11121090
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2023

THE BABY REFLUX LADY LTD
Company Information
for the period from 1 January 2022 to 31 March 2023

Director

HOMER, Annette Patricia

Registered Address

124 City Road
London
EC1V 2NX

Registered Number

11121090 (England and Wales)
THE BABY REFLUX LADY LTD
Statement of Financial Position
31 March 2023

Notes

31 Mar 2023

31 Dec 2021

£

£

£

£

Fixed assets
Tangible assets8364749
364749
Current assets
Debtors102,5523,520
Cash at bank and on hand14,44432,677
16,99636,197
Creditors amounts falling due within one year11(20,885)(29,802)
Net current assets (liabilities)(3,889)6,395
Total assets less current liabilities(3,525)7,144
Net assets(3,525)7,144
Capital and reserves
Called up share capital100100
Profit and loss account(3,625)7,044
Shareholders' funds(3,525)7,144
The financial statements were approved and authorised for issue by the Director on 6 October 2023, and are signed on its behalf by:
HOMER, Annette Patricia
Director
Registered Company No. 11121090
THE BABY REFLUX LADY LTD
Notes to the Financial Statements
for the period ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Change in reporting period and impact on comparability
During the period the accounting period was extended from 31 December 2022 to 31 March 2023. The accounting period reported is 15-months.
4.Principal activities
The company derives revenue from the sale of courses and 1-1 training.
5.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
6.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Going concern
At the balance sheet date the company had net current liabilities of £3,889. The Director has confirmed that the company will continue trading for the foreseeable future. Therefore, the accounts have been prepared under the going concern basis.
7.Employee information

20232021
Average number of employees during the year11
8.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 January 223,6753,675
Additions332332
At 31 March 234,0074,007
Depreciation and impairment
At 01 January 222,9262,926
Charge for year717717
At 31 March 233,6433,643
Net book value
At 31 March 23364364
At 31 December 21749749
9.Description of nature of transactions and balances with related parties
At the balance sheet date the company owed the director, Á Homer, £13,767 (2021 - £17,040).
10.Debtors

2023

2021

££
Trade debtors / trade receivables-300
Other debtors2,5523,220
Total2,5523,520
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
11.Creditors within one year

2023

2021

££
Trade creditors / trade payables6,955426
Taxation and social security16311,303
Other creditors13,76718,073
Total20,88529,802
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.