2024-02-012025-01-312025-01-31false09410721ZIGGLE BABY 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ZIGGLE BABY LTD

Registered Number
09410721
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

ZIGGLE BABY LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

GRAHAM, Jonathan
GRAHAM, Nicole

Registered Address

Orchard House, 7a
Moor Lane
Wilmslow
SK9 6AG

Registered Number

09410721 (England and Wales)
ZIGGLE BABY LTD
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets431,54957,448
31,54957,448
Current assets
Stocks5322,941276,081
Debtors56,61259,053
Cash at bank and on hand4793,381
380,032338,515
Creditors amounts falling due within one year6(139,182)(151,313)
Net current assets (liabilities)240,850187,202
Total assets less current liabilities272,399244,650
Creditors amounts falling due after one year7(203,353)(107,125)
Provisions for liabilities8(5,816)(22,263)
Net assets63,230115,262
Capital and reserves
Called up share capital100100
Profit and loss account63,130115,162
Shareholders' funds63,230115,262
The financial statements were approved and authorised for issue by the Board of Directors on 9 June 2025, and are signed on its behalf by:
GRAHAM, Jonathan
Director
GRAHAM, Nicole
Director

Registered Company No. 09410721
ZIGGLE BABY LTD
Notes to the Financial Statements
for the year ended 31 January 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and signed for.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
2.Average number of employees

20252024
Average number of employees during the year63
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 February 2476,849-37,3474,179118,375
Additions39211,562-53312,487
Disposals(75,441)-(2,554)(249)(78,244)
At 31 January 251,80011,56234,7934,46352,618
Depreciation and impairment
At 01 February 2446,185-11,2043,53860,927
Charge for year3609044,1604355,859
On disposals(45,105)--(612)(45,717)
At 31 January 251,44090415,3643,36121,069
Net book value
At 31 January 2536010,65819,4291,10231,549
At 31 January 2430,664-26,14364157,448
5.Stocks

2025

2024

££
Other stocks322,941276,081
Total322,941276,081
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables63,17150,105
Bank borrowings and overdrafts62,25572,080
Taxation and social security10,96722,191
Other creditors146-
Accrued liabilities and deferred income2,6436,937
Total139,182151,313
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts203,353107,125
Total203,353107,125
8.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)5,81622,263
Total5,81622,263
9.Other commitments
The company entered into a lease agreement for property from 01.11.2024 for £38,000+VAT per annum for a period of 5 years to 01.11.2029. The lease has a review point every 3rd Anniversary of the term.
10.Related party transactions
Transactions were carried out between the company and directors during the year. The directors deem all transactions to be at arms length.