Company Registration No. 07726408 (England and Wales)
Baby More Limited
Unaudited accounts
for the year ended 31 August 2025
Baby More Limited
Unaudited accounts
Contents
Baby More Limited
Company Information
for the year ended 31 August 2025
Company Number
07726408 (England and Wales)
Registered Office
15 Essex Gardens
Hornchurch
Essex
RM11 3EH
Accountants
Anthony Daniel Associates Ltd
10 Julian Place
London
E14 3AT
Baby More Limited
Statement of financial position
as at 31 August 2025
Tangible assets
8,435
5,254
Inventories
473,157
333,117
Cash at bank and in hand
234,019
109,778
Creditors: amounts falling due within one year
(985,037)
(675,426)
Net current assets
117,615
109,516
Net assets
126,050
114,770
Called up share capital
51
51
Profit and loss account
125,999
114,719
Shareholders' funds
126,050
114,770
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 May 2026 and were signed on its behalf by
Zhe Chen
Director
Company Registration No. 07726408
Baby More Limited
Notes to the Accounts
for the year ended 31 August 2025
Baby More Limited is a private company, limited by shares, registered in England and Wales, registration number 07726408. The registered office is 15 Essex Gardens, Hornchurch, Essex, RM11 3EH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on straight line
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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Baby More Limited
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
8,799
14,919
23,718
At 31 August 2025
8,799
22,666
31,465
At 1 September 2024
7,333
11,131
18,464
Charge for the year
1,467
3,099
4,566
At 31 August 2025
8,800
14,230
23,030
At 31 August 2025
(1)
8,436
8,435
At 31 August 2024
1,466
3,788
5,254
Amounts falling due within one year
Trade debtors
352,809
317,904
Accrued income and prepayments
20,300
15,556
Other debtors
22,367
8,587
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
747,317
445,575
Taxes and social security
147,196
148,120
Other creditors
15,490
10,348
Loans from directors
70,462
70,462
Allotted, called up and fully paid:
51 Ordinary shares of £1 each
51
51
The ultimate controlling party is Mr. Zhe Chen, who is the sole director and shareholder of the company.
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).