Newborn Office Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 15773322

		30 June 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	939
Cash at bank and in hand		326

		1,265
Creditors: Amounts Falling Due Within One Year	5	(3,516 )

NET CURRENT ASSETS (LIABILITIES)			(2,251 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,251 )

NET LIABILITIES			(2,251 )

CAPITAL AND RESERVES
Called up share capital	6		100
Income Statement			(2,351 )

SHAREHOLDERS' FUNDS			(2,251)

For the period ending 30 June 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr T Knapp

Director

24/05/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Newborn Office Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15773322 . The registered office is 32 Craven Hill Gardens, London, W2 3EA.

2. Accounting Policies

2.1. Basis of Preparation of 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.

These financial statements for the period ended 30 June 2025 are the first financial statements of Newborn Office Limited prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section 1A) was 12 June 2024.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The directors have considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Taxation

Taxation for the year comprises of current 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 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.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.6. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

2.7. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are

estimated based upon the expected values of the invoices which are issued and services received following the period end.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

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Newborn Office Limited

Notes to the Financial Statements (continued)

For the Period 12 June 2024 to 30 June 2025

4. Debtors

	30 June 2025
	£
Due within one year
Other debtors	100
Directors' loan accounts	839

	939

5. Creditors: Amounts Falling Due Within One Year

	30 June 2025
	£
Accruals and deferred income	800
Directors' loan accounts	2,716

	3,516

6. Share Capital

	30 June 2025
	£
Allotted, Called up and fully paid	100

During the period, the company issued 100 Ordinary shares at par value of £1 per share. As at 30 June 2025 there are 100 Ordinary shares in issue.

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 12 June 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2025
	£	£	£	£	£
Mr A D Sesto	-	9,821	(8,981 )	-	839

The above loan will be repaid within 9 months of the year end.

8. Related Party Transactions

As at the year-end, the directors' loan account balance of Mr T Knapp is £2,716. This amount is a current liability, of which interest is charged at a rate of 2.25% per annum on any overdrawn balance in the year that is above £10,000.

As at the year-end, the directors' loan account balance of Mr A Sesto is £839. This amount is a current asset, of which interest is charged at a rate of 2.25% per annum on any overdrawn balance in the year that is above £10,000. This outstanding amount will be repaid to the company within nine months of the year-end.

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