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Registered number: 8572221
BABY COMFORT LTD
ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
Prepared By:
Primus Accounting Ltd
Accountancy services
896
Woodborough Road
Nottingham
NG3 5QR

BABY COMFORT LTD

ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
DIRECTORS
Vladislavs Sadovskis
REGISTERED OFFICE
DINNIGTON BUSINESS CENTRE
UNIT 40 OUTGANG LANE, DINNIGTON
SHEFFIELD
S25 3QX
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 8572221
ACCOUNTANTS
Primus Accounting Ltd
Accountancy services
896
Woodborough Road
Nottingham
NG3 5QR

BABY COMFORT LTD

ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

BABY COMFORT LTD

BALANCE SHEET AT 30/06/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 10,996 |  |  |  | 16,199
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 43,450 |  |  |  | 62,362 |  |
Debtors |  | 5 |  | 73,935 |  |  |  | 93,499 |  |
Cash at bank and in hand |  |  |  | 69,908 |  |  |  | 35,029 |  |
|  |  |  | 187,293 |  |  |  | 190,890 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 43,471 |  |  |  | 59,043 |  |
NET CURRENT ASSETS |  |  |  |  |  | 143,822 |  |  |  | 131,847
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 154,818 |  |  |  | 148,046
CREDITORS: Amounts falling due after more than one year |  | 7 |  |  |  | 13,333 |  |  |  | 23,333
NET ASSETS |  |  |  |  |  | 141,485 |  |  |  | 124,713
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 141,385 |  |  |  | 124,613
SHAREHOLDERS' FUNDS |  |  |  |  |  | 141,485 |  |  |  | 124,713
For the year ending 30/06/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 09/03/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Vladislavs Sadovskis |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

BABY COMFORT LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | straight line 25%
Fixtures and Fittings |  | straight line 25%
Equipment |  | straight line 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.

BABY COMFORT LTD

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | - |  | -

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Plant and |  | Fixtures |  |  |  |
|  | Machinery |  | and Fittings |  | Equipment |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/07/2024 |  | 75,914 |  | 1,579 |  | 1,519 |  | 79,012
At 30/06/2025 |  | 75,914 |  | 1,579 |  | 1,519 |  | 79,012
Depreciation |  |  |  |  |  |  |  |
At 01/07/2024 |  | 62,628 |  | 73 |  | 112 |  | 62,813
For the year |  | 4,428 |  | 395 |  | 380 |  | 5,203
At 30/06/2025 |  | 67,056 |  | 468 |  | 492 |  | 68,016
Net Book Amounts |  |  |  |  |  |  |  |
At 30/06/2025 |  | 8,858 |  | 1,111 |  | 1,027 |  | 10,996
At 30/06/2024 |  | 13,286 |  | 1,506 |  | 1,407 |  | 16,199

4. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 43,450 |  | 62,362
|  |  |  | 43,450 |  | 62,362

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | - |  | 47,338
Trade debtors |  |  |  | 56,987 |  | 25,760
VAT |  |  |  | 1,733 |  | -
Other debtors |  |  |  | - |  | 10,000
Prepayments |  |  |  | 5,217 |  | 402
Directors current account |  |  |  | 9,998 |  | 9,999
|  |  |  | 73,935 |  | 93,499

BABY COMFORT LTD

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 17,357 |  | 6,346
VAT |  |  |  | - |  | 44,325
Trade creditors |  |  |  | 12,010 |  | 5,053
Other creditors |  |  |  | 14,104 |  | 3,319
|  |  |  | 43,471 |  | 59,043

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans (unsecured) >1yr |  |  |  | 13,333 |  | 23,333
|  |  |  | 13,333 |  | 23,333

8. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100