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STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Baby Lifeline Trading Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.
COMPANY REGISTRATION NUMBER: 03188346

BABY LIFELINE TRADING LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 June 2025

BABY LIFELINE TRADING LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF BABY LIFELINE TRADING LIMITED

YEAR ENDED 30 JUNE 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Baby Lifeline Trading Limited for the year ended 30 June 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors
Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
17 June 2026

BABY LIFELINE TRADING LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 959 |  | 1,278

Current assets

Debtors | 42,940 |  | 16,965 |
Cash at bank and in hand | 82,564 |  | 67,981 |
| ------------ |  | ------------ |
| 125,504 |  | 84,946 |

Creditors: amounts falling due within one year | 280,189 |  | 196,848 |
| ------------ |  | ------------ |
Net current liabilities |  | 154,685 |  | 111,902
|  | ------------ |  | ------------
Total assets less current liabilities |  | ( 153,726) |  | ( 110,624)
|  | ------------ |  | ------------
Net liabilities |  | ( 153,726) |  | ( 110,624)
|  | ------------ |  | ------------

Capital and reserves

Called up share capital |  | 2 |  | 2
Profit and loss account |  | ( 153,728) |  | ( 110,626)
|  | ------------ |  | ------------
Shareholders deficit |  | ( 153,726) |  | ( 110,624)
|  | ------------ |  | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

BABY LIFELINE TRADING LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

30 June 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 17 June 2026 , and are signed on behalf of the board by:

J E A Ledger |
Director |

Company registration number: 03188346

BABY LIFELINE TRADING LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025
1. Statutory Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Granary, Fernhill Court, Balsall Street East, Balsall Common, Warwickshire, CV7 7FR.
2. Statement of Compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
Baby Lifeline Trading Limited is reliant upon the parent company, Baby Lifeline Limited's support.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes at time of service provided and/or product delivery.
Taxation
Taxation for the year comprises current and deferred 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 or deferred 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 balance sheet date.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Tangible Assets

| £
Cost |
At 1 July 2024 and 30 June 2025 | 1,483
| ------------
Depreciation |
At 1 July 2024 | 205
Charge for the year | 319
| ------------
At 30 June 2025 | 524
| ------------
Carrying amount |
At 30 June 2025 | 959
| ------------
At 30 June 2024 | 1,278
| ------------

5. Controlling Party
The entire issued share capital of Baby Lifeline Trading Limited is held by Baby Lifeline Limited, a charitable company limited by guarantee, registered in England and Wales, which the director regards as the ultimate parent company. The financial performance of Baby Lifeline Trading Limited is incorporated in the consolidated financial statements of the parent company, Baby Lifeline Limited. A copy of the consolidated financial statements can be obtained from The Granary, Fernhill Court, Balsall Street East, Balsall Common, Warwickshire, CV7 7FR.