IRIS Accounts Production v25.1.3.33 SC727904 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC7279042024-03-31SC7279042025-03-31SC7279042024-04-012025-03-31SC7279042023-03-31SC7279042023-04-012024-03-31SC7279042024-03-31SC727904ns15:Scotland2024-04-012025-03-31SC727904ns14:PoundSterling2024-04-012025-03-31SC727904ns10:Director12024-04-012025-03-31SC727904ns10:PrivateLimitedCompanyLtd2024-04-012025-03-31SC727904ns10:SmallEntities2024-04-012025-03-31SC727904ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-31SC727904ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-31SC727904ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-31SC727904ns10:FullAccounts2024-04-012025-03-31SC727904ns10:Director22024-04-012025-03-31SC727904ns10:CompanySecretary12024-04-012025-03-31SC727904ns10:RegisteredOffice2024-04-012025-03-31SC727904ns5:CurrentFinancialInstruments2024-03-31SC727904ns5:CurrentFinancialInstruments2025-03-31SC727904ns5:ShareCapital2024-03-31SC727904ns5:ShareCapital2025-03-31SC727904ns5:RetainedEarningsAccumulatedLosses2024-03-31SC727904ns5:RetainedEarningsAccumulatedLosses2025-03-31SC727904ns5:PlantMachinery2024-03-31SC727904ns5:PlantMachinery2024-04-012025-03-31SC727904ns5:PlantMachinery2025-03-31SC727904ns5:PlantMachinery2024-03-31
REGISTERED NUMBER: SC727904 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Birthday Bear Soft Play Hire Ltd

Birthday Bear Soft Play Hire Ltd (Registered number: SC727904)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Birthday Bear Soft Play Hire Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs M Brown
Dr L Brown





SECRETARY: Mrs M Brown





REGISTERED OFFICE: 26 Old Carlisle Road
Moffat
Dumfriesshire
DG10 9QJ





REGISTERED NUMBER: SC727904 (Scotland)





ACCOUNTANTS: CMCA Accounting
25A Buccleuch Street
Dumfries
Dumfries & Galloway
DG1 2AT

Birthday Bear Soft Play Hire Ltd (Registered number: SC727904)

Balance Sheet
31 March 2025

31.3.24 31.3.25
£    £    Notes £    £   
FIXED ASSETS
9,320 Tangible assets 4 5,675

CURRENT ASSETS
2,468 Cash at bank 2,855

CREDITORS
2,926 Amounts falling due within one year 5 3,117
(458 ) NET CURRENT LIABILITIES (262 )
8,862 TOTAL ASSETS LESS CURRENT
LIABILITIES

5,413

1,771 PROVISIONS FOR LIABILITIES 1,078
7,091 NET ASSETS 4,335

CAPITAL AND RESERVES
1 Called up share capital 1
7,090 Retained earnings 4,334
7,091 4,335

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 July 2025 and were signed on its behalf by:




Mrs M Brown - Director


Birthday Bear Soft Play Hire Ltd (Registered number: SC727904)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Birthday Bear Soft Play Hire Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

Birthday Bear Soft Play Hire Ltd (Registered number: SC727904)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 13,940
Disposals (4,700 )
At 31 March 2025 9,240
DEPRECIATION
At 1 April 2024 4,620
Charge for year 1,000
Eliminated on disposal (2,055 )
At 31 March 2025 3,565
NET BOOK VALUE
At 31 March 2025 5,675
At 31 March 2024 9,320

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Taxation and social security 1,688 1,828
Other creditors 1,429 1,098
3,117 2,926

6. RELATED PARTY DISCLOSURES

At 31 March 2025, the company owed director Melanie Brown the sum of £468 (2024- £139 ) by means of a directors loan account. This sum is repayable on demand.
Dividends of £7,000 were payable to directors in the year.