REGISTERED NUMBER: OC417927 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BABY SWIMMING DUCKLING DIVE LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs T Sutton

Ms P Robb

REGISTERED OFFICE:

Unit 10

Bridgend Business Park

Bennett Street

Bridgend

Mid Glamorgan

CF31 3SH

REGISTERED NUMBER:

OC417927 (England and Wales)

ACCOUNTANTS:

DAVID WRIGHT ACCOUNTANTS LIMITED

Unit 10

Bridgend Business Park

Bennett Street

Bridgend

Glamorgan

CF31 3SH

CURRENT ASSETS

Debtors

4,297

10,475

Cash at bank

786

20,482

5,083

30,957

CREDITORS

Amounts falling due within one year

5

4,400

25,181

NET CURRENT ASSETS

683

5,776

TOTAL ASSETS LESS CURRENT LIABILITIES

683

5,776

CREDITORS

Amounts falling due after more than one year

6

683

5,090

NET ASSETS ATTRIBUTABLE TO MEMBERS

-

686

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

-

686

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

-

686

Amounts due from members

(4,297

)

(10,475

)

(4,297

)

(9,789

)

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.

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 11 December 2025 and were signed by:

Mrs T Sutton - Designated member

1.	STATUTORY INFORMATION

Baby Swimming Duckling Dive 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 2017, 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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

3,000

Disposals

(3,000

)

At 31 March 2025

-

AMORTISATION

At 1 April 2024

3,000

Eliminated on disposal

(3,000

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

4,400

4,400

Trade creditors

-

(1

)

Other creditors

-

20,782

4,400

25,181

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

683

5,090

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

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