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COMPANY REGISTRATION NUMBER: 13294035

Baby Nurture Limited

Filleted Unaudited Financial Statements

31 March 2026

Baby Nurture Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 7,500 |  | 9,000

Current assets

Debtors | 6 | 3,230 |  | 3,450 |
Cash at bank and in hand | 6,268 |  | 11,781 |
| ------- |  | -------- |
| 9,498 |  | 15,231 |

Creditors: amounts falling due within one year | 7 | 8,601 |  | 12,499 |
| ------- |  | -------- |
Net current assets |  | 897 |  | 2,732
|  | ------- |  | --------
Total assets less current liabilities |  | 8,397 |  | 11,732
|  | ------- |  | --------
Net assets |  | 8,397 |  | 11,732
|  | ------- |  | --------

Capital and reserves

Called up share capital | 8 |  | 10 |  | 10
Profit and loss account |  | 8,387 |  | 11,722
|  | ------- |  | --------
Shareholders funds |  | 8,397 |  | 11,732
|  | ------- |  | --------

These 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 statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 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 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 financial statements .

Baby Nurture Limited

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 16 July 2026 , and are signed on behalf of the board by:

E Raffell |
Director |

Company registration number: 13294035

Baby Nurture Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, England.
2. Statement of compliance
These 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 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 financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 8 (2025: 7 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 April 2025 and 31 March 2026 | 15,000
| --------
Amortisation |
At 1 April 2025 | 6,000
Charge for the year | 1,500
| --------
At 31 March 2026 | 7,500
| --------
Carrying amount |
At 31 March 2026 | 7,500
| --------
At 31 March 2025 | 9,000
| --------

6. Debtors

| 2026 | 2025
| £ | £
Prepayments and accrued income | 3,230 | 3,450
| ------- | -------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Accruals and deferred income | 2,140 | 2,859
Corporation tax | 2,857 | 4,820
Social security and other taxes | 2,516 | 4,330
Director loan accounts | 688 | 77
Other creditors | 400 | 413
| ------- | --------
| 8,601 | 12,499
| ------- | --------

8. Called up share capital
Issued, called up and fully paid

| 2026 | 2025
| No. | £ | No. | £
Ordinary A shares of £ 1 each | 9 | 9 | 9 | 9
Ordinary B shares of £ 1 each | 1 | 1 | 1 | 1
| ---- | ---- | ---- | ----
| 10 | 10 | 10 | 10
| ---- | ---- | ---- | ----

9. Related party transactions
At the balance sheet date the company owed the director £688 (2025: £77) by way of directors loan account. This loan, which is shown amongst creditors, is interest free and repayable on demand.