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Registration number: 09253766

The Ideal British Babyfood Company Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

The Ideal British Babyfood Company Limited

(Registration number: 09253766)
Statement of Financial Position as at 31 December 2025

| Note | 31 December 2025 £ | 31 December 2024 £
Current assets |  |  |
Debtors | 4 | 865 | 1,404
Creditors: Amounts falling due within one year | 5 | (952) | (1,491)
Net liabilities |  | (87) | (87)
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Profit and loss account | 6 | (88) | (88)
Shareholders' deficit |  | (87) | (87)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 31 March 2026 and signed on its behalf by:

......................................... M McEllone Director

The Ideal British Babyfood Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Courtyard
Trewolland
Liskeard
Cornwall
PL14 3BD

Principal activity

The principal activity of the company is that of a dormant company.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Summary of disclosure exemptions

The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior year and therefore no income statement is presented within these financial statements. There have been no movements in equity during the current year or prior year.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

The Ideal British Babyfood Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4 | Debtors

Current | 31 December 2025 £ | 31 December 2024 £
Amounts owed by related parties | - | 539
Other debtors | 865 | 865
| 865 | 1,404

5 | Creditors

| 31 December 2025 £ | 31 December 2024 £
Due within one year |  |
Trade creditors | 952 | 952
Amounts due to related parties | - | 539
| 952 | 1,491

The Ideal British Babyfood Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

6 | Reserves

Profit and loss account

This reserve records retained earnings and accumulated losses.

7 | Parent and ultimate parent undertaking

The company's immediate parent is Ideal Foods Limited, incorporated in England and Wales, who's registered office is The Courtyard, Trewolland, Liskeard, Cornwall, PL14 3NL.