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Registered number: 06401306
Babyland (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Babyland (UK) Limited
Contents
Contents

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

Page 1
Babyland (UK) Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 06401306

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 37,760 |  | 41,955
|  |  | 37,760 |  | 41,955
CURRENT ASSETS
Stocks |  | 355,272 |  | 451,953 |
Debtors | 6 | 41,238 |  | 49,931 |
Cash at bank and in hand |  | 625,134 |  | 368,810 |
|  | 1,021,644 |  | 870,694 |
Creditors: Amounts Falling Due Within One Year | 7 | (389,058 ) |  | (242,596 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 632,586 |  | 628,098
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 670,346 |  | 670,053
NET ASSETS |  |  | 670,346 |  | 670,053
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 670,246 |  | 669,953
SHAREHOLDERS' FUNDS |  |  | 670,346 |  | 670,053

Page 1
Page 2
Babyland (UK) Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

Mr Imran Sattar Director
8 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Babyland (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Babyland (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06401306 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is amortised to profit and loss account over its estimated economic life of 8 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery | 10% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
Page 3
Page 4
Babyland (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 23 (2024: 24)
23 24
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 7,200
As at 31 October 2025 | 7,200
Amortisation
As at 1 November 2024 | 7,200
As at 31 October 2025 | 7,200

...CONTINUED
Page 4
Page 5
Babyland (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 65,926
As at 31 October 2025 | 65,926
Depreciation
As at 1 November 2024 | 23,971
Provided during the period | 4,195
As at 31 October 2025 | 28,166
Net Book Value
As at 31 October 2025 | 37,760
As at 1 November 2024 | 41,955

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 30,300 |  | 38,993
Due after more than one year
Other debtors | 10,938 |  | 10,938
| 41,238 |  | 49,931

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 287,159 |  | 178,285
Corporation tax | 803 |  | 3,517
Other taxes and social security | 23,591 |  | -
Other creditors | 51,130 |  | 34,419
Amounts owed to group undertakings | 26,375 |  | 26,375
| 389,058 |  | 242,596

Page 5
Page 6
Babyland (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Babyland Holdings Limited , a company incorporated in Great Britain. The registered office address is 50 Woodgate, Leicester, LE3 5GF.
Page 6