REGISTERED NUMBER: OC387671 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BABY SWIMMING GLAMORGAN LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Ms N Roberts

G Roberts

REGISTERED OFFICE:

Nathaniel House David Street

Bridgend Industrial Estate

Bridgend

CF31 3SA

REGISTERED NUMBER:

OC387671 (England and Wales)

ACCOUNTANTS:

DAVID WRIGHT ACCOUNTANTS LIMITED

Unit 10

Bridgend Business Park

Bennett Street

Bridgend

Glamorgan

CF31 3SH

FIXED ASSETS

Tangible assets

4

20,640

24,408

CURRENT ASSETS

Stocks

600

1,000

Debtors

5

106,733

78,577

Cash at bank and in hand

179,750

102,081

287,083

181,658

CREDITORS

Amounts falling due within one year

6

190,662

153,201

NET CURRENT ASSETS

96,421

28,457

TOTAL ASSETS LESS CURRENT LIABILITIES

117,061

52,865

CREDITORS

Amounts falling due after more than one year

7

-

2,083

NET ASSETS ATTRIBUTABLE TO MEMBERS

117,061

50,782

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

117,061

50,782

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

117,061

50,782

Amounts due from members

5

(105,578

)

(77,442

)

11,483

(26,660

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 5 August 2026 and were signed by:

Ms N Roberts - Designated member

1.	STATUTORY INFORMATION

Baby Swimming Glamorgan LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 2% 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.

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.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 7 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

43,404

Additions

640

At 31 March 2026

44,044

DEPRECIATION

At 1 April 2025

18,996

Charge for year

4,408

At 31 March 2026

23,404

NET BOOK VALUE

At 31 March 2026

20,640

At 31 March 2025

24,408

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Other debtors

106,733

78,577

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

(3

)

1

Taxation and social security

332

696

Other creditors

190,333

152,504

190,662

153,201

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Other creditors

-

2,083

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to other creditors in the event of a winding up.