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Registered number: 03008826









THE BABY LIST COMPANY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
THE BABY LIST COMPANY LIMITED
REGISTERED NUMBER: 03008826

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
2,315
3,521

  
2,315
3,521

Current assets
  

Debtors: amounts falling due within one year
 6 
235,079
34,485

Current asset investments
 7 
11,180
14,565

Cash at bank and in hand
  
1,238
2,225

  
247,497
51,275

Creditors: amounts falling due within one year
 8 
(1,318,088)
(1,388,767)

Net current liabilities
  
 
 
(1,070,591)
 
 
(1,337,492)

Total assets less current liabilities
  
(1,068,276)
(1,333,971)

  

Net liabilities
  
(1,068,276)
(1,333,971)


Capital and reserves
  

Called up share capital 
  
348
348

Share premium account
  
1,352,240
1,352,240

Profit and loss account
  
(2,420,864)
(2,686,559)

  
(1,068,276)
(1,333,971)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 July 2025.

Page 1

 
THE BABY LIST COMPANY LIMITED
REGISTERED NUMBER: 03008826
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023


J Worlidge
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
THE BABY LIST COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


Statutory information

The Baby List Company is a private company, limited by shares, registered in England and Wales. The company's registered number is 03008826 and its registered address is 2 Stanton Road, London, England, SW13 0EX.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.

 
2.3

Turnover

Turnover is stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Where payments are received from customers in advance of the goods being delivered, the amounts are included as part of Creditors due within one year.

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
THE BABY LIST COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

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


 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.8

Going concern

The directors consider that the company is a going concern on the basis that they will continue to provide financial support for the foreseeable future.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 4

 
THE BABY LIST COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

4.


Intangible assets




Development expenditure
Computer software
Total

£
£
£



Cost


At 1 November 2022
40,799
30,640
71,439



At 31 October 2023

40,799
30,640
71,439



Amortisation


At 1 November 2022
40,799
30,640
71,439



At 31 October 2023

40,799
30,640
71,439



Net book value



At 31 October 2023
-
-
-



At 31 October 2022
-
-
-



Page 5

 
THE BABY LIST COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

5.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 November 2022
10,384
56,022
66,406



At 31 October 2023

10,384
56,022
66,406



Depreciation


At 1 November 2022
10,384
52,501
62,885


Charge for the year on owned assets
-
1,206
1,206



At 31 October 2023

10,384
53,707
64,091



Net book value



At 31 October 2023
-
2,315
2,315



At 31 October 2022
-
3,521
3,521


6.


Debtors

2023
2022
£
£


Trade debtors
6,100
6,100

Other debtors
228,979
27,512

Prepayments and accrued income
-
873

235,079
34,485



7.


Current asset investments

2023
2022
£
£

Listed investments
11,180
14,565

11,180
14,565


Page 6

 
THE BABY LIST COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
143,975
298,871

Other taxation and social security
159,630
177,837

Other creditors
616,828
524,405

Accruals and deferred income
397,655
387,654

1,318,088
1,388,767



9.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
12,419
16,790




Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.


10.


Controlling party

The company was under the control of the directors throughout the current and previous year. There is no majority shareholder.

 
Page 7