2023-04-012024-03-312024-03-31false11121090THE BABY REFLUX LADY 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THE BABY REFLUX LADY LTD

Registered Number
11121090
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

THE BABY REFLUX LADY LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

HOMER, Annette Patricia

Registered Address

124 City Road
London
EC1V 2NX

Registered Number

11121090 (England and Wales)
THE BABY REFLUX LADY LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3458364
458364
Current assets
Debtors42,4262,552
Cash at bank and on hand14,57714,446
17,00316,998
Creditors amounts falling due within one year5(17,626)(20,887)
Net current assets (liabilities)(623)(3,889)
Total assets less current liabilities(165)(3,525)
Net assets(165)(3,525)
Capital and reserves
Called up share capital100100
Profit and loss account(265)(3,625)
Shareholders' funds(165)(3,525)
The financial statements were approved and authorised for issue by the Director on 25 July 2024, and are signed on its behalf by:
HOMER, Annette Patricia
Director
Registered Company No. 11121090
THE BABY REFLUX LADY LTD
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
At the balance sheet date the company had net current liabilities of £623 (2023 - £3,889). The Director has confirmed that the company will continue trading for the foreseeable future. Therefore, the accounts have been prepared under the going concern basis.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
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:

Straight line (years)
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 234,0074,007
Additions225225
At 31 March 244,2324,232
Depreciation and impairment
At 01 April 233,6433,643
Charge for year131131
At 31 March 243,7743,774
Net book value
At 31 March 24458458
At 31 March 23364364
4.Debtors: amounts due within one year

2024

2023

££
Other debtors2,4262,552
Total2,4262,552
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,8716,955
Taxation and social security-163
Other creditors12,75913,769
Accrued liabilities and deferred income996-
Total17,62620,887
6.Related party transactions
At the balance sheet date the company owed the director, Á Homer, £12,635 (2023 - £13,767).