BABY POINT LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 02960406

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,871		25,157

			21,871		25,157
CURRENT ASSETS
Stocks	5	48,265		50,622
Debtors	6	44,884		34,301
Cash at bank and in hand		33,612		12,489

		126,761		97,412
Creditors: Amounts Falling Due Within One Year	7	(108,773 )		(79,343 )

NET CURRENT ASSETS (LIABILITIES)			17,988		18,069

TOTAL ASSETS LESS CURRENT LIABILITIES			39,859		43,226

Creditors: Amounts Falling Due After More Than One Year	8		-		(6,156 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(3,304 )		(3,889 )

NET ASSETS			36,555		33,181

CAPITAL AND RESERVES
Called up share capital	11		6,001		6,001
Profit and Loss Account			30,554		27,180

SHAREHOLDERS' FUNDS			36,555		33,181

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BABY POINT LIMITED

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 Profit and Loss Account.

On behalf of the board

Eric Hesnard

Director

28/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

BABY POINT LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 02960406 . The registered office is Unit 15 Tomo Business Park, Tomo Road, Stowmarket, IP14 5EP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	15% Reducing Balance
Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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BABY POINT LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 September 2024	15,668	96,396	14,197	74,288
Additions	-	-	-	-

As at 31 August 2025	15,668	96,396	14,197	74,288

Depreciation
As at 1 September 2024	13,303	93,707	14,118	55,293
Provided during the period	355	403	20	2,849

As at 31 August 2025	13,658	94,110	14,138	58,142

Net Book Value
As at 31 August 2025	2,010	2,286	59	16,146

As at 1 September 2024	2,365	2,689	79	18,995


	Computer Equipment	Total
	£	£
Cost
As at 1 September 2024	16,428	216,977
Additions	583	583

As at 31 August 2025	17,011	217,560

Depreciation
As at 1 September 2024	15,399	191,820
Provided during the period	242	3,869

As at 31 August 2025	15,641	195,689

Net Book Value
As at 31 August 2025	1,370	21,871

As at 1 September 2024	1,029	25,157

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BABY POINT LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Stocks

	2025	2024
	£	£
Stock	48,265	50,622

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	44,884	33,828
Other debtors	-	473

	44,884	34,301

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	99,381	67,602
Bank loans and overdrafts	6,158	7,204
Other creditors	1,695	4,316
Taxation and social security	1,539	221

	108,773	79,343

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	6,156

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	3,304	3,889

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 September 2024	3,889	3,889
Reversals	(585 )	(585)

Balance at 31 August 2025	3,304	3,304

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BABY POINT LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	6,001	6,001

12. Related Party Transactions

Other related party transactions

The company had the following transactions with its parent company Beresford SAS:

Sales - £5,056

Purchases - £22,676

13. Ultimate Controlling Party

The company's ultimate controlling party is Beresford SAS by virtue of his ownership of 100% of the issued share capital in the company.

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