REGISTERED NUMBER: 04629474 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AFFORDABLE BABY CARE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L K Curson

A T Curson

REGISTERED OFFICE:

Unit 12 Gateway Court

Parkgate

Rotherham

South Yorkshire

S62 6LH

REGISTERED NUMBER:

04629474 (England and Wales)

ACCOUNTANTS:

Michael A Jarvis & Co Ltd

Edenthorpe

Grove Road

Rotherham

South Yorkshire

S60 2ER

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

32,814

414,948

32,814

414,948

CURRENT ASSETS

Stocks

379,000

375,000

Debtors

6

244,690

245,579

Cash at bank and in hand

353,855

208,396

977,545

828,975

CREDITORS

Amounts falling due within one year

7

289,526

499,257

NET CURRENT ASSETS

688,019

329,718

TOTAL ASSETS LESS CURRENT LIABILITIES

720,833

744,666

PROVISIONS FOR LIABILITIES

8,204

9,919

NET ASSETS

712,629

734,747

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

712,529

734,647

712,629

734,747

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 11 December 2025 and were signed on its behalf by:

Mrs L K Curson - Director

1.	STATUTORY INFORMATION

Affordable Baby Care Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery etc

-

25% on reducing balance

Stocks

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 22 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

35,000

AMORTISATION

At 1 April 2024

and 31 March 2025

35,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

375,270

92,440

467,710

Additions

-

4,075

4,075

Disposals

(375,270

)

-

(375,270

)

At 31 March 2025

-

96,515

96,515

DEPRECIATION

At 1 April 2024

-

52,762

52,762

Charge for year

-

10,939

10,939

At 31 March 2025

-

63,701

63,701

NET BOOK VALUE

At 31 March 2025

-

32,814

32,814

At 31 March 2024

375,270

39,678

414,948

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

219,670

234,987

Other debtors

25,020

10,592

244,690

245,579

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

223,696

220,127

Taxation and social security

46,858

92,293

Other creditors

18,972

186,837

289,526

499,257

8.	SECURED DEBTS

Obligations under finance leases and hire purchase contracts are secured upon the assets to which they relate.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mrs L K Curson by virtue of her interests in the share capital of the company.