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Company Registration No. 07726408 (England and Wales)
Baby More Limited Unaudited accounts for the year ended 31 August 2024
Baby More Limited Unaudited accounts Contents
Page
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Baby More Limited Company Information for the year ended 31 August 2024
Director
Zhe Chen
Company Number
07726408 (England and Wales)
Registered Office
15 Essex Gardens Hornchurch Essex RM11 3EH
Accountants
Anthony Daniel Associates Ltd 10 Julian Place London E14 3AT
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Baby More Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,254 
8,036 
Current assets
Inventories
333,117 
329,594 
Debtors
342,047 
267,155 
Cash at bank and in hand
109,778 
306,303 
784,942 
903,052 
Creditors: amounts falling due within one year
(675,426)
(808,787)
Net current assets
109,516 
94,265 
Net assets
114,770 
102,301 
Capital and reserves
Called up share capital
51 
51 
Profit and loss account
114,719 
102,250 
Shareholders' funds
114,770 
102,301 
For the year ending 31 August 2024 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 May 2025 and were signed on its behalf by
Zhe Chen Director Company Registration No. 07726408
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Baby More Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Baby More Limited is a private company, limited by shares, registered in England and Wales, registration number 07726408. The registered office is 15 Essex Gardens, Hornchurch, Essex, RM11 3EH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on straight line
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Baby More Limited Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
8,799 
13,487 
22,286 
Additions
- 
1,432 
1,432 
At 31 August 2024
8,799 
14,919 
23,718 
Depreciation
At 1 September 2023
5,573 
8,677 
14,250 
Charge for the year
1,760 
2,454 
4,214 
At 31 August 2024
7,333 
11,131 
18,464 
Net book value
At 31 August 2024
1,466 
3,788 
5,254 
At 31 August 2023
3,226 
4,810 
8,036 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
317,904 
255,134 
Accrued income and prepayments
15,556 
4,696 
Other debtors
8,587 
7,325 
342,047 
267,155 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
445,575 
586,580 
Taxes and social security
148,120 
144,560 
Other creditors
10,348 
5,460 
Loans from directors
70,462 
68,451 
Accruals
921 
3,736 
675,426 
808,787 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
51 Ordinary shares of £1 each
51 
51 
8
Controlling party
The ultimate controlling party is Mr. Zhe Chen, who is the sole director and shareholder of the company.
9
Average number of employees
During the year the average number of employees was 6 (2023: 4).
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