REGISTERED NUMBER: 08857352 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Bump, Baby & You Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Middleton

Mr B Middleton

REGISTERED OFFICE:

10 Moor Lane

Sunderland

England

SR6 7JT

REGISTERED NUMBER:

08857352 (England and Wales)

ACCOUNTANTS:

Applause Accountancy Services Limited

60 Beamish View

Birtley

Co. Durham

DH3 1RS

FIXED ASSETS

Tangible assets

4

5,218

8,960

CURRENT ASSETS

Debtors

5

19,839

6,018

Cash at bank

22,260

144,445

42,099

150,463

CREDITORS

Amounts falling due within one year

6

13,806

24,131

NET CURRENT ASSETS

28,293

126,332

TOTAL ASSETS LESS CURRENT LIABILITIES

33,511

135,292

CREDITORS

Amounts falling due after more than one year

7

(5,147

)

(14,230

)

PROVISIONS FOR LIABILITIES

(991

)

(1,702

)

NET ASSETS

27,373

119,360

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

27,273

119,260

SHAREHOLDERS' FUNDS

27,373

119,360

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mrs L Middleton - Director

1.	STATUTORY INFORMATION

Bump, Baby & You Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. 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.

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

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

26,438

DEPRECIATION

At 1 April 2024

17,478

Charge for year

3,742

At 31 March 2025

21,220

NET BOOK VALUE

At 31 March 2025

5,218

At 31 March 2024

8,960

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,209

1,800

Other debtors

18,630

4,218

19,839

6,018

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,352

9,352

Hire purchase contracts

437

-

Trade creditors

422

914

Taxation and social security

282

2,949

Other creditors

3,313

10,916

13,806

24,131

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

4,710

14,230

Hire purchase contracts

437

-

5,147

14,230

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.	OTHER FINANCIAL COMMITMENTS

At 31 March 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £6,847 (2024: £8,872).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr B Middleton

Balance outstanding at start of year

-

31,926

Amounts advanced

-

640

Amounts repaid

-

(32,566

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mrs L Middleton

Balance outstanding at start of year

-

61,934

Amounts advanced

21,008

907

Amounts repaid

(3,907

)

(62,841

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,101

-

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs L Middleton.