REGISTERED NUMBER: OC372841 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BABY SWIMMERS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

T Margo

P Margo

REGISTERED OFFICE:

Swatton Barn

Badbury

Swindon

Wiltshire

SN4 0EU

REGISTERED NUMBER:

OC372841 (England and Wales)

ACCOUNTANTS:

the dt group

Chartered Accountants

Swatton Barn

Badbury

Swindon

Wiltshire

SN4 0EU

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

31,019

24,584

31,019

24,584

CURRENT ASSETS

Inventories

2,020

1,790

Debtors

6

4,674

1,671

Cash at bank

157,246

237,481

163,940

240,942

CREDITORS

Amounts falling due within one year

7

13,010

45,485

NET CURRENT ASSETS

150,930

195,457

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

181,949

220,041

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

181,949

220,041

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

181,949

220,041

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 23 December 2025 and were signed by:

T Margo - Designated member

1.	STATUTORY INFORMATION

Baby Swimmers LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 2015, 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.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% straight line basis

Motor vehicles

-

20% on reducing balance

Computer Equipment

-

25% straight line basis

STOCKS

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

and 31 March 2025

6,500

AMORTISATION

At 1 April 2024

and 31 March 2025

6,500

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 April 2024

155

25,365

4,818

30,338

Additions

-

16,897

1,073

17,970

Disposals

-

(4,818

)

-

(4,818

)

At 31 March 2025

155

37,444

5,891

43,490

DEPRECIATION

At 1 April 2024

155

3,755

1,844

5,754

Charge for year

-

6,979

1,218

8,197

Eliminated on disposal

-

(1,480

)

-

(1,480

)

At 31 March 2025

155

9,254

3,062

12,471

NET BOOK VALUE

At 31 March 2025

-

28,190

2,829

31,019

At 31 March 2024

-

21,610

2,974

24,584

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,674

1,671

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

13,010

45,485

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

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