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REGISTERED NUMBER: OC412114 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BABY SWIMMING CENTRAL SOUTH EAST LLP

BABY SWIMMING CENTRAL SOUTH EAST LLP (REGISTERED NUMBER: OC412114)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BABY SWIMMING CENTRAL SOUTH EAST LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DESIGNATED MEMBERS: Mrs S D Osborne
A N R Osborne





REGISTERED OFFICE: 2 Rock Terrace
St Julian's Street
Tenby
Pembrokeshire
SA70 7BH





REGISTERED NUMBER: OC412114 (England and Wales)





ACCOUNTANTS: DAVID WRIGHT ACCOUNTANTS LIMITED
Unit 10
Bridgend Business Park
Bennett Street
Bridgend
Glamorgan
CF31 3SH

BABY SWIMMING CENTRAL SOUTH EAST LLP (REGISTERED NUMBER: OC412114)

BALANCE SHEET
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,944 9,236
8,944 9,236

CURRENT ASSETS
Stocks 354 445
Debtors 6 1,254 142
Cash at bank 7,832 5,871
9,440 6,458
CREDITORS
Amounts falling due within one year 7 8,575 9,449
NET CURRENT ASSETS/(LIABILITIES) 865 (2,991 )
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 9,809 6,245

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

9,809

6,245

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 9,809 6,245

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

BABY SWIMMING CENTRAL SOUTH EAST LLP (REGISTERED NUMBER: OC412114)

BALANCE SHEET - continued
31 MARCH 2025


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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 13 June 2025 and were signed by:





Mrs S D Osborne - Designated member

BABY SWIMMING CENTRAL SOUTH EAST LLP (REGISTERED NUMBER: OC412114)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Baby Swimming Central South East LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise fee are being amortised evenly over their estimated useful life of six years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% 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.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024
and 31 March 2025 6,000
AMORTISATION
At 1 April 2024
and 31 March 2025 6,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

BABY SWIMMING CENTRAL SOUTH EAST LLP (REGISTERED NUMBER: OC412114)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 22,769
Additions 2,106
At 31 March 2025 24,875
DEPRECIATION
At 1 April 2024 13,533
Charge for year 2,398
At 31 March 2025 15,931
NET BOOK VALUE
At 31 March 2025 8,944
At 31 March 2024 9,236

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Other debtors 1,254 142

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors - 1
Other creditors 8,575 9,448
8,575 9,449

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts due to members rank equally alongside the other unsecured creditors.