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REGISTERED NUMBER: SC525444 (Scotland)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

BUMP TO BABY (SCOTLAND) LIMITED

BUMP TO BABY (SCOTLAND) LIMITED (REGISTERED NUMBER: SC525444)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BUMP TO BABY (SCOTLAND) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: Gayle Yvonne Mctaggart



REGISTERED OFFICE: 496 Argyle Street
Glasgow
G2 8NH



REGISTERED NUMBER: SC525444 (Scotland)



ACCOUNTANTS: Stewart Gilmour & Co.
3rd Floor
St George's Buildings
5 St Vincent Place
Glasgow
G1 2DH



BANKERS: TSB Bank plc
52 - 60 St Vincent Street
Glasgow
G2 5TU

BUMP TO BABY (SCOTLAND) LIMITED (REGISTERED NUMBER: SC525444)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,722 14,844

CURRENT ASSETS
Stocks 2,108 2,108
Debtors 5 1,217 1,217
Cash at bank 3,569 4,394
6,894 7,719
CREDITORS
Amounts falling due within one year 6 14,502 15,681
NET CURRENT LIABILITIES (7,608 ) (7,962 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,114

6,882

CREDITORS
Amounts falling due after more than one
year

7

(21,929

)

(24,972

)

PROVISIONS FOR LIABILITIES (2,417 ) (2,820 )
NET LIABILITIES (19,232 ) (20,910 )

CAPITAL AND RESERVES
Called up share capital 8 4,104 4,104
Retained earnings (23,336 ) (25,014 )
SHAREHOLDERS' FUNDS (19,232 ) (20,910 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

BUMP TO BABY (SCOTLAND) LIMITED (REGISTERED NUMBER: SC525444)

BALANCE SHEET - continued
31 JANUARY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 January 2025 and were signed by:





Gayle Yvonne Mctaggart - Director


BUMP TO BABY (SCOTLAND) LIMITED (REGISTERED NUMBER: SC525444)

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

1. STATUTORY INFORMATION

Bump to Baby (Scotland) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. At 31 January 2024 the company's liabilities, including £9,007 owed to the director, exceeded its assets by £19,232. The company is thus dependent on the continuing support of its director and other creditors. The director is confident of this continuing support and of the company's long-term trading prospects and on this basis considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result from the withdrawal of this financial support.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and equipment - 15% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BUMP TO BABY (SCOTLAND) LIMITED (REGISTERED NUMBER: SC525444)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
equipment
£   
COST
At 1 February 2023 42,717
Additions 123
At 31 January 2024 42,840
DEPRECIATION
At 1 February 2023 27,873
Charge for year 2,245
At 31 January 2024 30,118
NET BOOK VALUE
At 31 January 2024 12,722
At 31 January 2023 14,844

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,217 1,217

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 14,502 15,681

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 21,929 24,972

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
4,100 Ordinary £1 4,100 4,100
4 Ordinary 'A' to 'D' £1 4 4
4,104 4,104

BUMP TO BABY (SCOTLAND) LIMITED (REGISTERED NUMBER: SC525444)

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

9. ULTIMATE CONTROLLING PARTY

Throughout the year ended 31 January 2021 the company was under the immediate and ultimate control of director Gayle Yvonne Mctaggart.