Simply Safe Car Seats Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14672060 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Simply Safe Car Seats Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss G Thompson

REGISTERED OFFICE:

c/o ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

REGISTERED NUMBER:

14672060 (England and Wales)

ACCOUNTANTS:

ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

FIXED ASSETS

Intangible assets

4

4,200

4,800

Tangible assets

5

24,685

21,834

28,885

26,634

CURRENT ASSETS

Stocks

40,000

30,000

Debtors

6

30,692

15,655

Cash at bank

242,532

135,477

313,224

181,132

CREDITORS

Amounts falling due within one year

7

167,748

145,948

NET CURRENT ASSETS

145,476

35,184

TOTAL ASSETS LESS CURRENT
LIABILITIES

174,361

61,818

PROVISIONS FOR LIABILITIES

2,736

2,827

NET ASSETS

171,625

58,991

CAPITAL AND RESERVES

Called up share capital

1

Share premium

14,495

Retained earnings

157,129

44,495

171,625

58,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

Miss G Thompson - Director

1.	STATUTORY INFORMATION

Simply Safe Car Seats Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

6,000

AMORTISATION

At 1 March 2025

1,200

Amortisation for year

600

At 28 February 2026

1,800

NET BOOK VALUE

At 28 February 2026

4,200

At 28 February 2025

4,800

5.	TANGIBLE FIXED ASSETS

Improvements

to

Motor

Computer

property

vehicles

equipment

Totals

£

COST

At 1 March 2025

7,728

23,995

2,573

34,296

Additions

8,397

-

446

8,843

At 28 February 2026

16,125

23,995

3,019

43,139

DEPRECIATION

At 1 March 2025

773

10,498

1,191

12,462

Charge for year

1,612

3,374

1,006

5,992

At 28 February 2026

2,385

13,872

2,197

18,454

NET BOOK VALUE

At 28 February 2026

13,740

10,123

822

24,685

At 28 February 2025

6,955

13,497

1,382

21,834

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade debtors

24,392

-

Other debtors

6,300

VAT

-

9,355

30,692

15,655

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade creditors

95,981

128,698

Tax

69,063

16,296

VAT

1,861

-

Directors' current accounts

42

154

Accrued expenses

801

800

167,748

145,948

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £88,500 (2025 - £84,000) were paid to the director .

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss G Thompson.