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Company Registration No. 06043282 (England and Wales)
Everyday Maternity Limited Unaudited accounts for the year ended 31 December 2024
Everyday Maternity Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Everyday Maternity Limited Company Information for the year ended 31 December 2024
Director
Amanda Janine Gregson
Company Number
06043282 (England and Wales)
Registered Office
Lake House Whitchurch Road Hatton Heath Chester CH3 9AU England
Accountants
Power Accountants, Business and Tax Advisors Limited Royal House, 14 Upper Northgate Street Chester CH1 4EE
- 3 -
Everyday Maternity Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,700 
6,267 
Current assets
Debtors
5
2,226 
13,058 
Cash at bank and in hand
31,626 
15,973 
33,852 
29,031 
Creditors: amounts falling due within one year
6
(6,238)
(3,682)
Net current assets
27,614 
25,349 
Total assets less current liabilities
32,314 
31,616 
Provisions for liabilities
Deferred tax
(893)
(1,191)
Net assets
31,421 
30,425 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
31,321 
30,325 
Shareholders' funds
31,421 
30,425 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 July 2025 and were signed on its behalf by
Amanda Janine Gregson Director Company Registration No. 06043282
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Everyday Maternity Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Everyday Maternity Limited is a private company, limited by shares, registered in England and Wales, registration number 06043282. The registered office is Lake House Whitchurch Road, Hatton Heath , Chester, CH3 9AU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A"Small Entities “of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
25%
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company’s activities described below.
- 5 -
Everyday Maternity Limited Notes to the Accounts for the year ended 31 December 2024
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
416 
32,547 
2,798 
3,608 
39,369 
At 31 December 2024
416 
32,547 
2,798 
3,608 
39,369 
Depreciation
At 1 January 2024
284 
26,875 
2,798 
3,145 
33,102 
Charge for the year
33 
1,418 
- 
116 
1,567 
At 31 December 2024
317 
28,293 
2,798 
3,261 
34,669 
Net book value
At 31 December 2024
99 
4,254 
- 
347 
4,700 
At 31 December 2023
132 
5,672 
- 
463 
6,267 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,226 
7,487 
Other debtors
- 
5,571 
2,226 
13,058 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,883 
2,254 
Trade creditors
- 
33 
Taxes and social security
1,098 
442 
Loans from directors
2,266 
- 
Accruals
991 
953 
6,238 
3,682 
- 6 -
Everyday Maternity Limited Notes to the Accounts for the year ended 31 December 2024
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 7 -