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Company Registration No. 03910525 (England and Wales)
BABY BRANDS DIRECT LTD Unaudited accounts for the year ended 31 March 2025
BABY BRANDS DIRECT LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BABY BRANDS DIRECT LTD Company Information for the year ended 31 March 2025
Director
J BHATIA
Company Number
03910525 (England and Wales)
Registered Office
UNIT 32 METROPOLITAN PARK TAUNTON ROAD GREENFORD MIDDLESEX UB6 8UQ UNITED KINGDOM
Accountants
ONE 2 ONE ACCOUNTANCY OFFICE 5 DREWITT HOUSE 865 RINGWOOD ROAD BH11 8LL
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BABY BRANDS DIRECT LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,514 
3,714 
Current assets
Inventories
212,500 
282,669 
Debtors
5
212,079 
245,825 
Cash at bank and in hand
546,747 
692,918 
971,326 
1,221,412 
Creditors: amounts falling due within one year
6
(92,358)
(184,214)
Net current assets
878,968 
1,037,198 
Total assets less current liabilities
881,482 
1,040,912 
Creditors: amounts falling due after more than one year
7
- 
(14,000)
Net assets
881,482 
1,026,912 
Capital and reserves
Called up share capital
50,000 
50,000 
Profit and loss account
831,482 
976,912 
Shareholders' funds
881,482 
1,026,912 
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 December 2025 and were signed on its behalf by
J BHATIA Director Company Registration No. 03910525
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BABY BRANDS DIRECT LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
BABY BRANDS DIRECT LTD is a private company, limited by shares, registered in England and Wales, registration number 03910525. The registered office is UNIT 32 METROPOLITAN PARK, TAUNTON ROAD, GREENFORD, MIDDLESEX, UB6 8UQ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
32,309 
12,666 
44,975 
At 31 March 2025
32,309 
12,666 
44,975 
Depreciation
At 1 April 2024
28,708 
12,553 
41,261 
Charge for the year
1,200 
- 
1,200 
At 31 March 2025
29,908 
12,553 
42,461 
Net book value
At 31 March 2025
2,401 
113 
2,514 
At 31 March 2024
3,601 
113 
3,714 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
10,651 
Other debtors
212,079 
235,174 
212,079 
245,825 
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BABY BRANDS DIRECT LTD Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
31,264 
- 
Trade creditors
58,562 
124,833 
Taxes and social security
1,532 
3,381 
Other creditors
- 
50,000 
Accruals
1,000 
6,000 
92,358 
184,214 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
- 
14,000 
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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