Baby Zara Ltd Filleted Accounts Cover
Baby Zara Ltd
Company No. SC730077
Information for Filing with The Registrar
30 April 2023
Baby Zara Ltd Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 April 2023.
Principal activities
The principal activity of the company during the year under review was other amusement and recreation activities not elsewhere classified.
Directors
The Directors who served at any time during the year were as follows:
S.M. Cameron
T. Cameron
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
T. Cameron
Director
19 January 2024
Baby Zara Ltd Balance Sheet Registrar
at
30 April 2023
Company No.
SC730077
Notes
2023
£
Fixed assets
Tangible assets
4
56,296
56,296
Current assets
Debtors
5
54,390
Cash at bank and in hand
27,462
81,852
Creditors: Amount falling due within one year
6
(109,244)
Net current liabilities
(27,392)
Total assets less current liabilities
28,904
Creditors: Amounts falling due after more than one year
7
(28,903)
Net assets
1
Capital and reserves
Called up share capital
1
Total equity
1
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 19 January 2024 and signed on its behalf by:
T. Cameron
Director
19 January 2024
Baby Zara Ltd Notes to the Accounts Registrar
for the year ended 30 April 2023
1
General information
Baby Zara Ltd is a private company limited by shares and incorporated in Scotland.
Its registered number is: SC730077
Its registered office is:
3 Queen Street
Edinburgh
Scotland
EH2 1JE
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3
Employees
2023
Number
The average monthly number of employees (including directors) during the year was:
2
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
Additions
55,0306,71261,742
At 30 April 2023
55,0306,71261,742
Depreciation
Charge for the year
4,7247225,446
At 30 April 2023
4,7247225,446
Net book values
At 30 April 2023
50,3065,99056,296
5
Debtors
2023
£
Other debtors
54,390
54,390
6
Creditors:
amounts falling due within one year
2023
£
Taxes and social security
103,137
Accruals and deferred income
6,107
109,244
7
Creditors:
amounts falling due after more than one year
2023
£
Obligations under finance lease and hire purchase contracts
28,903
28,903
8
Share Capital
One ordinary share at £1 fully paid.
9
Dividends
2023
£
Dividends for the period:
Dividends paid in the period
144,749
144,749
Dividends by type:
Equity dividends
144,749
144,749
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