8572221false47910 - RETAIL SALE2023-07-012024-06-30http://www.companieshouse.gov.uk/2023-06-30http://www.companieshouse.gov.uk/pt:PlantMachinery2023-06-30http://www.companieshouse.gov.uk/pt:ShareCapital2023-06-30http://www.companieshouse.gov.uk/cd:Director12023-07-012024-06-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-06-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-06-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-06-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-06-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-06-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-07-012024-06-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-06-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-07-012024-06-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-07-012024-06-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-06-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-06-30http://www.companieshouse.gov.uk/2023-07-012024-06-30http://www.companieshouse.gov.uk/2023-06-30http://www.companieshouse.gov.uk/cd:FRS1022023-07-012024-06-30http://www.companieshouse.gov.uk/2024-06-30http://www.companieshouse.gov.uk/cd:FullAccounts2023-07-012024-06-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-07-012024-06-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 8572221

BABY COMFORT LTD

ACCOUNTS
FOR THE YEAR ENDED 30/06/2024

Prepared By:
Primus Accounting Ltd
896 Woodborough Road
Nottingham
NG3 5QR

BABY COMFORT LTD

ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
DIRECTORS
Vladislavs Sadovskis
REGISTERED OFFICE
DINNIGTON BUSINESS CENTRE
UNIT 40 OUTGANG LANE, DINNIGTON
SHEFFIELD
S25 3QX
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 8572221
ACCOUNTANTS
Primus Accounting Ltd
896 Woodborough Road
Nottingham
NG3 5QR

BABY COMFORT LTD

ACCOUNTS
FOR THEYEARENDED30/06/2024
CONTENTS
Page
Directors' 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-

BABY COMFORT LTD

BALANCE SHEET AT 30/06/2024
20242023
Notes££
FIXED ASSETS
Tangible assets316,19918,452
CURRENT ASSETS
Stock62,36242,000
Debtors593,49969,761
Cash at bank and in hand35,02977,664
190,890189,425
CREDITORS: Amounts falling due within one year659,04346,364
NET CURRENT ASSETS131,847143,061
TOTAL ASSETS LESS CURRENT LIABILITIES148,046161,513
CREDITORS: Amounts falling due after more than one year723,33333,333
NET ASSETS124,713128,180
CAPITAL AND RESERVES
Called up share capital8100100
Profit and loss account124,613128,080
SHAREHOLDERS' FUNDS124,713128,180
For the year ending 30/06/2024 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 13/01/2025 and signed on their behalf by
.............................
Vladislavs Sadovskis
Director

BABY COMFORT LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
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.
Plant and Machinerystraight line 25%
Fixtures and Fittingsstraight line 25%
Equipmentstraight line 25%
1c. 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.
1d. 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.

BABY COMFORT LTD

2. EMPLOYEES
20242023
No.No.
Average number of employees--
3. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsEquipmentTotal
££££
Cost
At 01/07/202375,91429144776,652
Additions-1,2881,0722,360
At 30/06/202475,9141,5791,51979,012
Depreciation
At 01/07/202358,200--58,200
For the year4,428731124,613
At 30/06/202462,6287311262,813
Net Book Amounts
At 30/06/202413,2861,5061,40716,199
At 30/06/202317,71429144718,452
4. STOCK 20242023
££
Stock comprises:
Stock62,36242,000
62,36242,000
5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors47,33733,969
Trade debtors25,7604,755
Other debtors10,00019,154
Prepayments4021,883
Directors current account10,00010,000
93,49969,761

BABY COMFORT LTD

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax6,3461,042
VAT44,32535,303
Trade creditors5,05310,019
Other creditors3,319-
59,04346,364
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans (unsecured) >1yr23,33333,333
23,33333,333
8. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100