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Registered number: 8394908
Lullaby Lane Baby Shop Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Branagans Accountancy Services Ltd
352 Herringthorpe Valley Rd
Rotherham
S60 4LA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 8394908
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,320 9,150
7,320 9,150
CURRENT ASSETS
Stocks 5 106,355 95,000
Debtors 6 4,605 4,178
Cash at bank and in hand 141,928 191,980
252,888 291,158
Creditors: Amounts Falling Due Within One Year 7 (17,275 ) (25,879 )
NET CURRENT ASSETS (LIABILITIES) 235,613 265,279
TOTAL ASSETS LESS CURRENT LIABILITIES 242,933 274,429
NET ASSETS 242,933 274,429
CAPITAL AND RESERVES
Called up share capital 8 2 2
Revaluation reserve - (305 )
Profit and Loss Account 242,931 274,732
SHAREHOLDERS' FUNDS 242,933 274,429
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Page 2
For the year ending 31 March 2025 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Philip Hill
Director
12/12/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Lullaby Lane Baby Shop Ltd Registered number 8394908 is a limited by shares company incorporated in England & Wales. The Registered Office is 58 Woodland Way, Herringthorpe, Rotherham, S65 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
Sales, marketing and distribution 3 4
5 6
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 14,002 7,073 21,075
As at 31 March 2025 14,002 7,073 21,075
Depreciation
As at 1 April 2024 8,737 3,188 11,925
Provided during the period 1,053 777 1,830
As at 31 March 2025 9,790 3,965 13,755
Net Book Value
As at 31 March 2025 4,212 3,108 7,320
As at 1 April 2024 5,265 3,885 9,150
5. Stocks
2025 2024
£ £
Stock 106,355 95,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 4,605 4,178
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,721 6,183
Corporation tax 11,123 18,081
Other taxes and social security 382 584
Accruals and deferred income - 921
Directors' loan accounts 49 110
17,275 25,879
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Controlling Party
The company's controlling party is Philip Hill by virtue of his ownership of 50% of the issued share capital in the company.
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