Baby Birds Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05689896

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		50,000		50,000
Tangible Assets	5		32,728		39,315

			82,728		89,315
CURRENT ASSETS
Stocks	6	826,511		660,111
Debtors	7	65,249		78,722
Cash at bank and in hand		8,123		14,527

		899,883		753,360
Creditors: Amounts Falling Due Within One Year	8	(426,268 )		(423,897 )

NET CURRENT ASSETS (LIABILITIES)			473,615		329,463

TOTAL ASSETS LESS CURRENT LIABILITIES			556,343		418,778

Creditors: Amounts Falling Due After More Than One Year	9		(330,998 )		(194,193 )

NET ASSETS			225,345		224,585

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			225,245		224,485

SHAREHOLDERS' FUNDS			225,345		224,585

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Baby Birds Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 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

Mrs Emma Charlesworth

Director

24 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Baby Birds Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05689896 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Freehold	25% on reducing balance
Leasehold	25% on reducing balance
Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on reducing balance

2.5. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 8)

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Baby Birds Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2025	50,000

As at 28 February 2026	50,000

Net Book Value
As at 28 February 2026	50,000

As at 1 March 2025	50,000

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 March 2025	4,015	565	62,798	34,333

As at 28 February 2026	4,015	565	62,798	34,333

Depreciation
As at 1 March 2025	3,789	533	38,565	21,650
Provided during the period	57	8	3,635	2,212

As at 28 February 2026	3,846	541	42,200	23,862

Net Book Value
As at 28 February 2026	169	24	20,598	10,471

As at 1 March 2025	226	32	24,233	12,683


	Computer Equipment	Total
	£	£
Cost
As at 1 March 2025	30,946	132,657

As at 28 February 2026	30,946	132,657

Depreciation
As at 1 March 2025	28,805	93,342
Provided during the period	675	6,587

As at 28 February 2026	29,480	99,929

Net Book Value
As at 28 February 2026	1,466	32,728

As at 1 March 2025	2,141	39,315

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Baby Birds Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

6. Stocks

	2026	2025
	£	£
Stock	826,511	660,111

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	205	-
Other debtors	55,910	51,180
VAT	9,134	27,542

	65,249	78,722

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	212,013	125,943
Bank loans and overdrafts	15,313	-
Other loans	127,398	232,873
Social security and other tax	2,740	3,054
Other creditors	65,389	59,097
Pension	305	-
Accruals	3,110	2,930

	426,268	423,897

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans - 1-2 years	-	80,964
Other loans	219,183	3,547
Directors' loan account	111,815	109,682

	330,998	194,193

10. Share Capital

	2026	2025
Allotted, called up but not fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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