IRIS Accounts Production v24.2.0.383 10469046 director 1.12.22 30.11.23 30.11.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh104690462022-11-30104690462023-11-30104690462022-12-012023-11-30104690462021-11-30104690462021-12-012022-11-30104690462022-11-3010469046ns15:EnglandWales2022-12-012023-11-3010469046ns14:PoundSterling2022-12-012023-11-3010469046ns10:Director12022-12-012023-11-3010469046ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3010469046ns10:SmallEntities2022-12-012023-11-3010469046ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3010469046ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3010469046ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3010469046ns10:FullAccounts2022-12-012023-11-301046904612022-12-012023-11-3010469046ns10:OrdinaryShareClass12022-12-012023-11-3010469046ns10:RegisteredOffice2022-12-012023-11-3010469046ns5:CurrentFinancialInstruments2023-11-3010469046ns5:CurrentFinancialInstruments2022-11-3010469046ns5:Non-currentFinancialInstruments2023-11-3010469046ns5:Non-currentFinancialInstruments2022-11-3010469046ns5:ShareCapital2023-11-3010469046ns5:ShareCapital2022-11-3010469046ns5:RetainedEarningsAccumulatedLosses2023-11-3010469046ns5:RetainedEarningsAccumulatedLosses2022-11-3010469046ns5:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3010469046ns5:ComputerSoftware2022-12-012023-11-3010469046ns5:ComputerEquipment2022-12-012023-11-3010469046ns5:ComputerSoftware2022-11-3010469046ns5:ComputerSoftware2023-11-3010469046ns5:ComputerSoftware2022-11-3010469046ns5:ComputerEquipment2022-11-3010469046ns5:ComputerEquipment2023-11-3010469046ns5:ComputerEquipment2022-11-3010469046ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3010469046ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3010469046ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-11-3010469046ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2022-11-3010469046ns10:OrdinaryShareClass12023-11-3010469046ns5:RetainedEarningsAccumulatedLosses2022-11-3010469046ns5:RetainedEarningsAccumulatedLosses2022-12-012023-11-30
REGISTERED NUMBER: 10469046 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Bump Nursery Boutique Limited

Bump Nursery Boutique Limited (Registered number: 10469046)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bump Nursery Boutique Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Miss V Percy





REGISTERED OFFICE: 461 London Road
Davenham
Northwich
Cheshire
CW9 8NA





REGISTERED NUMBER: 10469046 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

Bump Nursery Boutique Limited (Registered number: 10469046)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,980 3,576
Tangible assets 5 285 380
3,265 3,956

CURRENT ASSETS
Stocks 20,154 31,600
Debtors 6 16,707 156
Cash at bank and in hand 12,126 3,621
48,987 35,377
CREDITORS
Amounts falling due within one year 7 42,433 18,331
NET CURRENT ASSETS 6,554 17,046
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,819

21,002

CREDITORS
Amounts falling due after more than one
year

8

17,497

20,343
NET (LIABILITIES)/ASSETS (7,678 ) 659

CAPITAL AND RESERVES
Called up share capital 9 10 10
Retained earnings 10 (7,688 ) 649
SHAREHOLDERS' FUNDS (7,678 ) 659

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Bump Nursery Boutique Limited (Registered number: 10469046)

Balance Sheet - continued
30 November 2023


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 director and authorised for issue on 5 August 2024 and were signed by:





Miss V Percy - Director


Bump Nursery Boutique Limited (Registered number: 10469046)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Bump Nursery Boutique 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.

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.

Computer software 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.
Computer equipment - 25% on reducing balance

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 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.

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

Bump Nursery Boutique Limited (Registered number: 10469046)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 December 2022
and 30 November 2023 5,960
AMORTISATION
At 1 December 2022 2,384
Amortisation for year 596
At 30 November 2023 2,980
NET BOOK VALUE
At 30 November 2023 2,980
At 30 November 2022 3,576

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2022
and 30 November 2023 1,514
DEPRECIATION
At 1 December 2022 1,134
Charge for year 95
At 30 November 2023 1,229
NET BOOK VALUE
At 30 November 2023 285
At 30 November 2022 380

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 16,707 -
VAT - 156
16,707 156

Bump Nursery Boutique Limited (Registered number: 10469046)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 13,156 6,482
Tax (1,181 ) 1,181
Social security and other taxes (43 ) (404 )
VAT 400 -
Other creditors - 30
Directors' current accounts 28,899 9,829
Accrued expenses 1,202 1,213
42,433 18,331

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Other loans - 1-2 years 17,497 20,343

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
10 Ordinary 1.00 10 10

10. RESERVES
Retained
earnings
£   

At 1 December 2022 649
Deficit for the year (8,337 )
At 30 November 2023 (7,688 )