Be-Baby Limited

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

Registered number: 09271433

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		50,793		59,537
Tangible Assets	5		78		771
Investments	6		31,880		31,880

			82,751		92,188
CURRENT ASSETS
Stocks		192,727		269,256
Debtors		96,631		79,397
Cash at bank and in hand		19,712		18,346

		309,070		366,999
Creditors: Amounts Falling Due Within One Year		(313,913 )		(244,088 )

NET CURRENT ASSETS (LIABILITIES)			(4,843 )		122,911

TOTAL ASSETS LESS CURRENT LIABILITIES			77,908		215,099

Creditors: Amounts Falling Due After More Than One Year			(86,486 )		(223,128 )

NET LIABILITIES			(8,578 )		(8,029 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(8,678 )		(8,129 )

SHAREHOLDERS' FUNDS			(8,578)		(8,029)

Page 1

Page 2

Be-Baby Limited

Abridged Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Jennifer Unsworth

Director

23/09/2026

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

1. General Information

Be-Baby Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09271433 . The registered office is 3 Wellgreen Close, Hale, Altrincham, WA15 8PT.

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. Going Concern Disclosure

The directors have prepared forecasts and considered the company’s trading and financial position since the year end. Trading has improved and the company has returned to a positive balance-sheet position. On this basis, the directors have not identified any material uncertainties that may cast significant doubt upon the company’s ability to continue as a going concern.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Patents and trademarks are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over their estimated useful economic lives, which range from one to ten years.

2.5. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. Capitalised development costs are amortised on a straight-line basis over their estimated useful economic lives, which range from one to ten years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.6. 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:

Plant & Machinery	25% SL
Fixtures & Fittings	25% SL
Computer Equipment	25% SL

Page 3

Page 4

Be-Baby Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. 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.

2.8. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 4)

4. Intangible Assets

	Total
	£
Cost
As at 1 January 2025	102,161
Additions	1,581

As at 31 December 2025	103,742

Amortisation
As at 1 January 2025	42,624
Provided during the period	10,325

As at 31 December 2025	52,949

Net Book Value
As at 31 December 2025	50,793

As at 1 January 2025	59,537

5. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	13,222

As at 31 December 2025	13,222

Depreciation
As at 1 January 2025	12,451
Provided during the period	693

As at 31 December 2025	13,144

Net Book Value
As at 31 December 2025	78

As at 1 January 2025	771

Page 4

Page 5

Be-Baby Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

6. Investments

	Total
	£
Cost or Valuation
As at 1 January 2025	31,880

As at 31 December 2025	31,880

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	31,880

As at 1 January 2025	31,880

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

During the year, two directors who are also shareholders waived accrued interest of £7,999.98 each on loans made to the company. A further shareholder waived accrued interest of £18,091.98. The total amount of £34,091.94 has been credited to interest payable in the profit and loss account. The underlying loan principal remains payable.

Page 5