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REGISTERED NUMBER: OC417478 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BABY SWIMMING CARMARTHENSHIRE LLP

BABY SWIMMING CARMARTHENSHIRE LLP (REGISTERED NUMBER: OC417478)

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 CARMARTHENSHIRE LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DESIGNATED MEMBERS: Mrs K M Martin
O J Martin





REGISTERED OFFICE: Ty Ny Clos Maes Rhedyn
Gorslas
Llanelli
SA14 6SG





REGISTERED NUMBER: OC417478 (England and Wales)





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

BABY SWIMMING CARMARTHENSHIRE LLP (REGISTERED NUMBER: OC417478)

BALANCE SHEET
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 23,324 31,005
23,324 31,005

CURRENT ASSETS
Stocks 430 1,360
Debtors 6 77,105 53,149
Cash at bank 18,469 25,199
96,004 79,708
CREDITORS
Amounts falling due within one year 7 82,901 82,101
NET CURRENT ASSETS/(LIABILITIES) 13,103 (2,393 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,427

28,612

CREDITORS
Amounts falling due after more than one year 8 35,791 28,264
NET ASSETS ATTRIBUTABLE TO MEMBERS 636 348

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

636

348

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 636 348
Amounts due from members 6 (76,405 ) (53,149 )
(75,769 ) (52,801 )

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 CARMARTHENSHIRE LLP (REGISTERED NUMBER: OC417478)

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 18 August 2025 and were signed by:





Mrs K M Martin - Designated member

BABY SWIMMING CARMARTHENSHIRE LLP (REGISTERED NUMBER: OC417478)

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


1. STATUTORY INFORMATION

Baby Swimming Carmarthenshire 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.

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

Franchise Fee costs are being amortised evenly over their estimated useful life of 5 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 reducing balance and 15% 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.

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 CARMARTHENSHIRE LLP (REGISTERED NUMBER: OC417478)

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
and 31 March 2025 51,702
DEPRECIATION
At 1 April 2024 20,697
Charge for year 7,681
At 31 March 2025 28,378
NET BOOK VALUE
At 31 March 2025 23,324
At 31 March 2024 31,005

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Other debtors 77,105 53,149

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Hire purchase contracts 6,493 6,110
Trade creditors 1 1
Other creditors 76,407 75,990
82,901 82,101

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/25 31/3/24
£    £   
Hire purchase contracts 16,684 23,177
Other creditors 19,107 5,087
35,791 28,264

9. LOANS AND OTHER DEBTS DUE TO MEMBERS
31/3/25 31/3/24
£    £   
Amounts owed to members in respect of profits 636 348

Falling due within one year 636 348

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