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REGISTERED NUMBER: 10335179 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

THE MUM CLUB LTD

THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE MUM CLUB LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mrs J Lawes
Mrs L Webber





REGISTERED OFFICE: 5 Giffard Court
Millbrook Close
Northampton
NN5 5JF





REGISTERED NUMBER: 10335179 (England and Wales)





ACCOUNTANTS: Cube Partners Limited
Chartered Accountants
5 Giffard Court
Millbrook Close
Northampton
Northamptonshire
NN5 5JF

THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 86,236 76,999
Tangible assets 5 3,457 5,395
Investments 6 100 100
89,793 82,494

CURRENT ASSETS
Stocks 4,833 2,789
Debtors 7 59,467 44,745
Cash at bank 5,392 13,167
69,692 60,701
CREDITORS
Amounts falling due within one year 8 92,116 56,669
NET CURRENT (LIABILITIES)/ASSETS (22,424 ) 4,032
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,369

86,526

CAPITAL AND RESERVES
Called up share capital 400 400
Share premium 199,900 199,900
Retained earnings (132,931 ) (113,774 )
67,369 86,526

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 July 2025 and were signed on its behalf by:





Mrs L Webber - Director


THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

The Mum Club Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of value added tax and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, when the amount of revenue can be measured reliably, when it is probable that the associated economic benefits will flow to the entity and when the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from sale of services is recognised when the stage of completion of the transaction can be measured reliably. To the extent that the service provided has not been billed at the balance sheet date, the amount is recognised as revenue and recorded as accrued income. Sales billed in advance of the services being provided are recognised as deferred income.

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

At each reporting period end date, the company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Trade marks are being amortised evenly over their estimated useful life of ten years.

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

Website is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

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

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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

Going concern
The financial statements have been prepared on a going concern basis, despite a negative balance sheet position at the year end. The directors have confirmed their continued financial support to the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 8 ) .

THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. INTANGIBLE FIXED ASSETS
Trade
marks Franchise Website Totals
£    £    £    £   
COST
At 1 January 2024 20,790 23,260 61,140 105,190
Additions - - 20,200 20,200
At 31 December 2024 20,790 23,260 81,340 125,390
AMORTISATION
At 1 January 2024 3,627 6,978 17,586 28,191
Amortisation for year 2,081 2,326 6,556 10,963
At 31 December 2024 5,708 9,304 24,142 39,154
NET BOOK VALUE
At 31 December 2024 15,082 13,956 57,198 86,236
At 31 December 2023 17,163 16,282 43,554 76,999

5. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 January 2024
and 31 December 2024 11,105
DEPRECIATION
At 1 January 2024 5,710
Charge for year 1,938
At 31 December 2024 7,648
NET BOOK VALUE
At 31 December 2024 3,457
At 31 December 2023 5,395

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 100
NET BOOK VALUE
At 31 December 2024 100
At 31 December 2023 100

THE MUM CLUB LTD (REGISTERED NUMBER: 10335179)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,255 4,091
Amounts owed by group undertakings 1,421 1,163
Other debtors 48,791 39,491
59,467 44,745

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 26,275 12,992
Taxation and social security 4,699 9,039
Other creditors 61,142 34,638
92,116 56,669