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REGISTERED NUMBER: OC399948 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BABY SWIMMING BRISTOL LLP
BABY SWIMMING BRISTOL LLP (REGISTERED NUMBER: OC399948)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BABY SWIMMING BRISTOL LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2026







DESIGNATED MEMBERS: Ms N Harvey
J Harvey





REGISTERED OFFICE: Unit 10
Bridgend Business Park
Bennett Street
Bridgend
Mid Glamorgan
CF31 3SH





REGISTERED NUMBER: OC399948 (England and Wales)





ACCOUNTANTS: DAVID WRIGHT ACCOUNTANTS LIMITED
Unit 10
Bridgend Business Park
Bennett Street
Bridgend
Glamorgan
CF31 3SH
Page 1
BABY SWIMMING BRISTOL LLP (REGISTERED NUMBER: OC399948)

BALANCE SHEET
31 MARCH 2026

31/3/26 31/3/25
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 33,191 42,035
33,191 42,035

CURRENT ASSETS
Stocks 1,150 1,230
Debtors 6 55,243 58,745
Cash at bank 41,499 35,298
97,892 95,273
CREDITORS
Amounts falling due within one year 7 69,793 80,197
NET CURRENT ASSETS 28,099 15,076
TOTAL ASSETS LESS CURRENT
LIABILITIES
61,290
57,111

CREDITORS
Amounts falling due after more than one year 8 22,899 28,352
NET ASSETS ATTRIBUTABLE TO MEMBERS 38,391 28,759

LOANS AND OTHER DEBTS DUE TO
MEMBERS
9
38,391
28,759

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 38,391 28,759
Amounts due from members 6 (55,243 ) (58,406 )
(16,852 ) (29,647 )

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The notes form part of these financial statements

Page 2 continued...
BABY SWIMMING BRISTOL LLP (REGISTERED NUMBER: OC399948)

BALANCE SHEET - continued
31 MARCH 2026


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 8 June 2026 and were signed by:





Ms N Harvey - Designated member

The notes form part of these financial statements

Page 3
BABY SWIMMING BRISTOL LLP (REGISTERED NUMBER: OC399948)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


1. STATUTORY INFORMATION

Baby Swimming Bristol LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance, 20% on cost and 2% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2025 - 3 ) .

Page 4 continued...
BABY SWIMMING BRISTOL LLP (REGISTERED NUMBER: OC399948)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2025
and 31 March 2026 11,600
AMORTISATION
At 1 April 2025
and 31 March 2026 11,600
NET BOOK VALUE
At 31 March 2026 -
At 31 March 2025 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2025
and 31 March 2026 62,938
DEPRECIATION
At 1 April 2025 20,903
Charge for year 8,844
At 31 March 2026 29,747
NET BOOK VALUE
At 31 March 2026 33,191
At 31 March 2025 42,035

Page 5 continued...
BABY SWIMMING BRISTOL LLP (REGISTERED NUMBER: OC399948)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2025
and 31 March 2026 36,608
DEPRECIATION
At 1 April 2025 9,724
Charge for year 6,721
At 31 March 2026 16,445
NET BOOK VALUE
At 31 March 2026 20,163
At 31 March 2025 26,884

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/26 31/3/25
£    £   
Other debtors 55,243 58,745

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/26 31/3/25
£    £   
Bank loans and overdrafts 2,333 7,000
Hire purchase contracts 3,120 2,290
Trade creditors (1 ) -
Taxation and social security (4 ) 54
Other creditors 64,345 70,853
69,793 80,197

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/26 31/3/25
£    £   
Bank loans - 2,333
Hire purchase contracts 22,899 26,019
22,899 28,352

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to other creditors in the event of a winding up.

Page 6