THE BABY REFLUX LADY LTD


Director	HOMER, Annette Patricia


Registered Number	11121090 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,315		458
			2,315		458
Current assets
Debtors	4	-		2,424
Cash at bank and on hand		9,515		14,577
		9,515		17,001
Creditors amounts falling due within one year	5	(8,614)		(17,625)
Net current assets (liabilities)			901		(624)
Total assets less current liabilities			3,216		(166)
Net assets			3,216		(166)
Capital and reserves
Called up share capital			100		100
Profit and loss account			3,116		(266)
Shareholders' funds			3,216		(166)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 December 2025, and are signed on its behalf by:

HOMER, Annette Patricia
Director
Registered Company No. 11121090

THE BABY REFLUX LADY LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	4,232	4,232
Additions	2,297	2,297
At 31 March 25	6,529	6,529
Depreciation and impairment
At 01 April 24	3,774	3,774
Charge for year	440	440
At 31 March 25	4,214	4,214
Net book value
At 31 March 25	2,315	2,315
At 31 March 24	458	458

4.	Debtors: amounts due within one year

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5	-
Taxation and social security	965	-
Other creditors	7,644	16,630
Accrued liabilities and deferred income	-	995
Total	8,614	17,625

6.	Related party transactions
	At the balance sheet date the company owed the director, Á Homer, £3,758 (2024 - £12,635). This loan is interest free and repayable on demand.