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REGISTERED NUMBER: OC391653 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BABY SWIMMING BERKSHIRE LLP

BABY SWIMMING BERKSHIRE LLP (REGISTERED NUMBER: OC391653)

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 BERKSHIRE LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DESIGNATED MEMBERS: P P Daniels
Ms D A Daniels





REGISTERED OFFICE: 6 Park Place
Newdigate Road
Harefield
Middlesex
UB9 6EJ





REGISTERED NUMBER: OC391653 (England and Wales)





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

BABY SWIMMING BERKSHIRE LLP (REGISTERED NUMBER: OC391653)

BALANCE SHEET
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 14,400 -
Tangible assets 5 2,288 3,548
16,688 3,548

CURRENT ASSETS
Stocks 5,255 4,804
Debtors 6 765 10,850
Cash at bank 106,869 58,765
112,889 74,419
CREDITORS
Amounts falling due within one year 7 46,229 66,071
NET CURRENT ASSETS 66,660 8,348
TOTAL ASSETS LESS CURRENT
LIABILITIES

83,348

11,896

CREDITORS
Amounts falling due after more than one year 8 2,448 10,596
NET ASSETS ATTRIBUTABLE TO MEMBERS 80,900 1,300

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

80,900

1,300

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 80,900 1,300
Amounts due from members 6 (1 ) (5,495 )
80,899 (4,195 )

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 BERKSHIRE LLP (REGISTERED NUMBER: OC391653)

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 24 July 2025 and were signed by:





P P Daniels - Designated member

BABY SWIMMING BERKSHIRE LLP (REGISTERED NUMBER: OC391653)

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


1. STATUTORY INFORMATION

Baby Swimming Berkshire 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Franchise fee
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, being the amount paid in connection with the acquisition of a business in 2015, has now been fully amortised over its estimated useful life of five 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, 25% on cost and 10% on cost

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

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.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 6 (2024 - 6 ) .

BABY SWIMMING BERKSHIRE LLP (REGISTERED NUMBER: OC391653)

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


4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 April 2024 - 12,225 12,225
Additions 18,000 - 18,000
At 31 March 2025 18,000 12,225 30,225
AMORTISATION
At 1 April 2024 - 12,225 12,225
Charge for year 3,600 - 3,600
At 31 March 2025 3,600 12,225 15,825
NET BOOK VALUE
At 31 March 2025 14,400 - 14,400
At 31 March 2024 - - -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 15,788
Additions 201
At 31 March 2025 15,989
DEPRECIATION
At 1 April 2024 12,240
Charge for year 1,461
At 31 March 2025 13,701
NET BOOK VALUE
At 31 March 2025 2,288
At 31 March 2024 3,548

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Other debtors 765 10,850

BABY SWIMMING BERKSHIRE LLP (REGISTERED NUMBER: OC391653)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Bank loans and overdrafts 8,019 8,019
Trade creditors (1 ) -
Taxation and social security 5 5
Other creditors 38,206 58,047
46,229 66,071

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/25 31/3/24
£    £   
Bank loans 2,448 10,596

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to other creditors in the event of a winding up.