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REGISTERED NUMBER: OC417927 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BABY SWIMMING DUCKLING DIVE LLP

BABY SWIMMING DUCKLING DIVE LLP (REGISTERED NUMBER: OC417927)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BABY SWIMMING DUCKLING DIVE LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DESIGNATED MEMBERS: Mrs T Sutton
Ms P Robb





REGISTERED OFFICE: Unit 10
Bridgend Business Park
Bennett Street
Bridgend
Mid Glamorgan
CF31 3SH





REGISTERED NUMBER: OC417927 (England and Wales)





ACCOUNTANTS: DAVID WRIGHT ACCOUNTANTS LIMITED
Unit 10
Bridgend Business Park
Bennett Street
Bridgend
Glamorgan
CF31 3SH

BABY SWIMMING DUCKLING DIVE LLP (REGISTERED NUMBER: OC417927)

BALANCE SHEET
31 MARCH 2024

31/3/24 31/3/23
Notes £    £   
CURRENT ASSETS
Stocks - 2,771
Debtors 10,475 22,720
Cash at bank 20,482 5,976
30,957 31,467
CREDITORS
Amounts falling due within one year 5 25,181 21,895
NET CURRENT ASSETS 5,776 9,572
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,776

9,572

CREDITORS
Amounts falling due after more than one year 6 5,090 9,490
NET ASSETS ATTRIBUTABLE TO
MEMBERS

686

82

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

686

82

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 686 82
Amounts due from members (10,475 ) (22,720 )
(9,789 ) (22,638 )

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 2024.

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 DUCKLING DIVE LLP (REGISTERED NUMBER: OC417927)

BALANCE SHEET - continued
31 MARCH 2024


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 15 August 2024 and were signed by:





Mrs T Sutton - Designated member

BABY SWIMMING DUCKLING DIVE LLP (REGISTERED NUMBER: OC417927)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Baby Swimming Duckling Dive LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 3,000
AMORTISATION
At 1 April 2023
and 31 March 2024 3,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

BABY SWIMMING DUCKLING DIVE LLP (REGISTERED NUMBER: OC417927)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans and overdrafts 4,400 4,400
Trade creditors (1 ) -
Other creditors 20,782 17,495
25,181 21,895

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/24 31/3/23
£    £   
Bank loans 5,090 9,490

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

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