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REGISTERED NUMBER: OC449799 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 3 NOVEMBER 2023 TO 31 MARCH 2025

FOR

BABY SWIMMING MILTON KEYNES AND
NORTHAMPTON LLP

BABY SWIMMING MILTON KEYNES AND
NORTHAMPTON LLP (REGISTERED NUMBER: OC449799)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 3 NOVEMBER 2023 TO 31 MARCH 2025










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BABY SWIMMING MILTON KEYNES AND
NORTHAMPTON LLP

GENERAL INFORMATION
FOR THE PERIOD 3 NOVEMBER 2023 TO 31 MARCH 2025







DESIGNATED MEMBERS: Mrs K F Mills
R D Mills





REGISTERED OFFICE: 3 Juniper Drive
Weston Turville
Aylesbury
Buckinghamshire
HP22 5WW





REGISTERED NUMBER: OC449799 (England and Wales)





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

BABY SWIMMING MILTON KEYNES AND
NORTHAMPTON LLP (REGISTERED NUMBER: OC449799)

BALANCE SHEET
31 MARCH 2025

Notes £    £   
FIXED ASSETS
Intangible assets 4 20,000
Tangible assets 5 23,306
43,306

CURRENT ASSETS
Stocks 193
Debtors 6 323
Cash at bank 39,145
39,661
CREDITORS
Amounts falling due within one year 7 20,075
NET CURRENT ASSETS 19,586
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,892

CREDITORS
Amounts falling due after more than one year 8 16,361
NET ASSETS ATTRIBUTABLE TO MEMBERS 46,531

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

46,531

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 46,531

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 period 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 MILTON KEYNES AND
NORTHAMPTON LLP (REGISTERED NUMBER: OC449799)

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 27 August 2025 and were signed by:





Mrs K F Mills - Designated member

BABY SWIMMING MILTON KEYNES AND
NORTHAMPTON LLP (REGISTERED NUMBER: OC449799)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 3 NOVEMBER 2023 TO 31 MARCH 2025


1. STATUTORY INFORMATION

Baby Swimming Milton Keynes and Northampton 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 2024, is being amortised evenly over its estimated useful life of five years.

Intangible assets
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.

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 and 25% on reducing balance

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

3. EMPLOYEE INFORMATION

The average number of employees during the period was NIL.

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 25,000
At 31 March 2025 25,000
AMORTISATION
Charge for period 5,000
At 31 March 2025 5,000
NET BOOK VALUE
At 31 March 2025 20,000

BABY SWIMMING MILTON KEYNES AND
NORTHAMPTON LLP (REGISTERED NUMBER: OC449799)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 3 NOVEMBER 2023 TO 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 25,442
At 31 March 2025 25,442
DEPRECIATION
Charge for period 2,136
At 31 March 2025 2,136
NET BOOK VALUE
At 31 March 2025 23,306

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 323

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Hire purchase contracts 4,509
Trade creditors 13
Other creditors 15,553
20,075

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Hire purchase contracts 16,361

9. LOANS AND OTHER DEBTS DUE TO MEMBERS
£   
Amounts owed to members in respect of profits 46,531

Falling due within one year 46,531

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