09835052falseSells Baby products2023-01-012023-12-31http://www.companieshouse.gov.uk/2022-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2022-12-31http://www.companieshouse.gov.uk/cd:Director12023-01-012023-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-12-31http://www.companieshouse.gov.uk/cd:Director22023-01-012023-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2022-12-31http://www.companieshouse.gov.uk/cd:Director32023-01-012023-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2022-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-12-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-01-012023-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-12-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-01-012023-12-31http://www.companieshouse.gov.uk/pt:NetGoodwill2022-12-31http://www.companieshouse.gov.uk/pt:NetGoodwill2023-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-01-012023-12-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-01-012023-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-12-31http://www.companieshouse.gov.uk/pt:NetGoodwill2023-01-012023-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-12-31http://www.companieshouse.gov.uk/2023-01-012023-12-31http://www.companieshouse.gov.uk/2022-12-31http://www.companieshouse.gov.uk/cd:FRS1022023-01-012023-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-01-012023-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-01-012023-12-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 09835052

Babymoov UK Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/12/2023

Prepared By:
Euro Accounting Ltd
25 Station Road
Birmingham
B14 7SR

Babymoov UK Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/12/2023
DIRECTORS
Pierre Magro
Sandrine Monestier
Simon Winskill
REGISTERED OFFICE
East Reach House
East Reach
Taunton
TA1 3EN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09835052
ACCOUNTANTS
Euro Accounting Ltd
25 Station Road
Birmingham
B14 7SR

Babymoov UK Ltd

ACCOUNTS
FOR THEYEARENDED31/12/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Babymoov UK Ltd

BALANCE SHEET AT 31/12/2023
20232022
Notes££
FIXED ASSETS
Intangible assets338,67959,267
Tangible assets44,6155,000
43,29464,267
CURRENT ASSETS
Stock306,120345,508
Debtors61,085,384846,617
Cash at bank and in hand22,40533,676
1,413,9091,225,801
CREDITORS: Amounts falling due within one year71,448,6301,266,959
NET CURRENT LIABILITIES(34,721)(41,158)
TOTAL ASSETS LESS CURRENT LIABILITIES8,57323,109
CAPITAL AND RESERVES
Called up share capital8465,000465,000
Profit and loss account(456,427)(441,891)
SHAREHOLDERS' FUNDS8,57323,109
For the year ending 31/12/2023 the company was entitled to exemption 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 21/06/2024 and signed on their behalf by
.............................
Sandrine Monestier
Director

Babymoov UK Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsstraight line 10%
Equipmentstraight line 20%
1c. Intangible Assets
Development expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.

Babymoov UK Ltd

1g. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
2. EMPLOYEES
20232022
No.No.
Average number of employees55
3. INTANGIBLE FIXED ASSETS
Other intangible
assetGoodwillTotal
£££
Cost
At 01/01/202340,483176,200216,683
At 31/12/202340,483176,200216,683
Depreciation
At 01/01/202334,076123,340157,416
For the year2,96817,62020,588
At 31/12/202337,044140,960178,004
Net Book Amounts
At 31/12/20233,43935,24038,679
At 31/12/20226,40752,86059,267

Babymoov UK Ltd

4. TANGIBLE FIXED ASSETS
Fixtures
and FittingsEquipmentTotal
£££
Cost
At 01/01/20235,05014,03419,084
Additions-759759
At 31/12/20235,05014,79319,843
Depreciation
At 01/01/20231,45012,63414,084
For the year5056391,144
At 31/12/20231,95513,27315,228
Net Book Amounts
At 31/12/20233,0951,5204,615
At 31/12/20223,6001,4005,000
5. STOCK 20232022
££
Stock comprises:
Stock306,120345,508
306,120345,508
6. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors864,135767,254
Other debtors214,26568,366
Prepayments6,98410,997
1,085,384846,617

Babymoov UK Ltd

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
VAT109,95198,190
PAYE control5,41310,750
Trade creditors125,551154,565
Other creditors410,580301,218
Pension schemes805828
Accruals56,176177,561
Amounts owed to group undertakings740,154523,847
1,448,6301,266,959
8. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
46500 Ordinary shares of £10 each465000465000
465,000465,000
9. CONTROLLING PARTY
The ultimate parent company is Babymoov Group SAS, a company registered in France.