2023-04-012024-03-312024-03-31false06150631Gentle Birth Method 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Gentle Birth Method Limited

Registered Number
06150631
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Gentle Birth Method Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Gowri Motha

Registered Address

42 High Street, Wanstead
London
E11 2RJ

Registered Number

06150631 (England and Wales)
Gentle Birth Method Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets42,05293
2,05293
Current assets
Stocks534,62723,500
Debtors612,1787,928
Cash at bank and on hand8,2168,632
55,02140,060
Creditors amounts falling due within one year7(54,167)(38,350)
Net current assets (liabilities)8541,710
Total assets less current liabilities2,9061,803
Provisions for liabilities8(390)(18)
Net assets2,5161,785
Capital and reserves
Called up share capital100100
Profit and loss account2,4161,685
Shareholders' funds2,5161,785
The financial statements were approved and authorised for issue by the Director on 23 September 2024, and are signed on its behalf by:
Gowri Motha
Director
Registered Company No. 06150631
Gentle Birth Method Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
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.
Statement of compliance
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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
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.
Intangible assets
After initial recognition, intangible assets are measured at cost less accumulated amortisation and impairment losses.During the year it was recognised that the website development no longer had any value and consequently the remaining net book value was written off via amortisation in the year.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery - 25% on cost Computer equipment - 33% on cost
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2319,50019,500
At 31 March 2419,50019,500
Amortisation and impairment
At 01 April 2319,50019,500
At 31 March 2419,50019,500
Net book value
At 31 March 24--
At 31 March 23--
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 2317,416-1,99719,413
Additions-1,1201,8182,938
At 31 March 2417,4161,1203,81522,351
Depreciation and impairment
At 01 April 2317,416-1,90419,320
Charge for year-280699979
At 31 March 2417,4162802,60320,299
Net book value
At 31 March 24-8401,2122,052
At 31 March 23--9393
5.Stocks

2024

2023

££
Finished goods34,62723,500
Total34,62723,500
6.Debtors: amounts due within one year

2024

2023

££
Other debtors11,9987,748
Prepayments and accrued income180180
Total12,1787,928
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.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6,8154,805
Amounts owed to related parties17,4421,904
Taxation and social security5,8217,552
Other creditors22,16822,168
Accrued liabilities and deferred income1,9211,921
Total54,16738,350
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.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)39018
Total39018