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Registered number:
FOR THE YEAR ENDED 31 DECEMBER 2025
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NATURAL BABY SHOWER LTD
COMPANY INFORMATION
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NATURAL BABY SHOWER LTD
CONTENTS
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NATURAL BABY SHOWER LTD
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
FY25 represented a year of significant progress for Natural Baby Shower. Following the challenging retail conditions experienced during FY24, the business successfully delivered growth across key financial and operational metrics whilst strengthening the foundations for long-term profitability.
The business achieved the following during FY25: • Revenue increased to £24.9m, representing growth of 6.9% year on year. • Gross profit increased by over 11% to £5.34m. • Gross margin improved to 21.8% through improved supplier support, stronger inventory management and greater operational efficiency. • Net losses reduced substantially compared with FY24. • Marketing efficiency improved through better channel optimisation and reduced reliance on individual acquisition platforms. • Continued investment in website performance, customer experience and technology improved operational effectiveness. These achievements demonstrate the successful implementation of the strategic initiatives introduced during FY24 and position the business well for future growth. Business Strategy and Objectives Our vision remains simple: to offer products that are Best for Baby, Best for Parent and Best for the Planet. As one of the UK's leading independent baby retailers, we remain focused on sustainable, premium-quality products and exceptional customer experiences. Our strategic priorities are: • Deliver profitable and sustainable growth. • Enhance customer lifetime value through retention and loyalty initiatives. • Strengthen supplier partnerships and exclusive brand relationships. • Continue digital innovation to improve customer experience. • Increase operational efficiency across fulfilment, technology and support functions.
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NATURAL BABY SHOWER LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Our brand strategy continues to focus on
• Providing best-in-class product information and expert advice. • Supporting parents with trusted content and guidance throughout their parenting journey. • Promoting sustainability and responsible consumption. • Delivering exceptional customer experiences across all channels. • Building long-term loyalty through personalised customer engagement. During FY25, further investments were made in website development, content creation and customer retention programmes to support these objectives. Internal Strategy Key operational priorities during FY25 included: Website and Customer Experience The company continued to improve website functionality and customer experience, resulting in improved shopping journeys, enhanced site performance and stronger customer engagement. Marketing Effectiveness The business focused on improving return on marketing investment through: • Better channel diversification. • Increased use of owned channels including email and social media. • Enhanced performance measurement and attribution. • Reduced dependency on individual acquisition platforms. Operational Efficiency Operational initiatives delivered improvements across warehousing, fulfilment and support functions, helping offset inflationary pressure and support growth.
Natural Baby Shower operates within the premium and environmentally conscious baby products sector.
The business offers products from more than 130 leading brands and maintains strong supplier relationships, including a number of exclusive and strategic partnerships. The company operates through: • E-commerce channels. • Physical retail operations. • Selected exclusive brand distribution arrangements. This diversified model provides resilience and multiple opportunities for growth. Business Environment While consumer spending remained influenced by wider economic uncertainty during FY25, inflationary pressures eased compared with previous years. Customers continued to demonstrate demand for trusted baby products, particularly within premium and essential categories. The Directors believe that Natural Baby Shower's strong brand reputation, specialist expertise and differentiated product range position the business favourably within the market.
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NATURAL BABY SHOWER LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The principal risks facing the business include:
Economic Environment Changes in consumer confidence and disposable income could impact sales growth. Mitigation includes careful forecasting, diversified revenue streams and disciplined cost management. Supply Chain and Inventory Management Global supply chain disruption may impact product availability and margins. Mitigation includes strong supplier relationships, regular stock reviews and proactive demand planning. Technology and Cyber Security The business depends on secure and reliable digital systems. Mitigation includes ongoing investment in IT infrastructure, cybersecurity controls and data protection compliance. People and Talent Attracting and retaining skilled employees remains important to future success. The business continues to invest in recruitment, development and employee engagement initiatives.
Financial KPIs are as follows:
2025 2024 • Revenue: £24.9m £23.3m • Gross Profit: £5.43m £4.81m • Gross margin: 21.8% 20.6% • EBITDA (£0.16m) (£0.77m) • Net Loss After Tax (£0.44m) (£0.98m) The improvement across all core financial measures demonstrates the effectiveness of the strategic actions undertaken during FY25.
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NATURAL BABY SHOWER LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Natural Baby Shower remains committed to operating responsibly and sustainably.
Environmental considerations continue to influence product selection, supplier partnerships and operational decisions. The business remains committed to reducing its environmental impact and continuing its journey towards recognised sustainability standards. Future Outlook The Directors are encouraged by the significant progress achieved during FY25. Revenue growth, improved margins and substantially reduced losses demonstrate that the strategic actions implemented across the business are delivering results. During FY26, the company will continue to focus on: • Returning to profitability. • Expanding customer retention initiatives. • Further improving website and digital performance. • Strengthening supplier relationships. • Maintaining disciplined cost management. • Delivering sustainable long-term growth. The Directors remain confident in the outlook for the business and its ability to build on the progress achieved during FY25.
This report was approved by the board on 24 September 2026 and signed on its behalf.
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NATURAL BABY SHOWER LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their report and the financial statements for the year ended 31 December 2025.
The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The loss for the year, after taxation, amounted to £437,732 (2024 - loss £980,538).
Dividends of £nil were declared in the year (2024 - £30,000).
The directors who served during the year were:
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NATURAL BABY SHOWER LTD
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The auditors, Price Bailey LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board on
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NATURAL BABY SHOWER LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NATURAL BABY SHOWER LTD
We have audited the financial statements of Natural Baby Shower Ltd (the 'Company') for the year ended 31 December 2025, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity, the Statement of Cash Flows, the Analysis of Net Debt and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
We draw attention to note 2.2 in the financial statements, which indicates that the company has incurred a net loss after tax during the year ended 31 December 2025 (as set out in the statement of comprehensive income on page 11) and, as of that date, has net liabilities (as set out in the balance sheet on page 12). As stated in note 2.2, these events or conditions, along with the other matters as set forth in note 2.2, indicate that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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NATURAL BABY SHOWER LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NATURAL BABY SHOWER LTD (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.
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NATURAL BABY SHOWER LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NATURAL BABY SHOWER LTD (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
• We reviewed of a sample of manual postings into the financial statements and obtained an understanding of their business rationale; • We carried out a critical review of accounting estimates to identify any indications of management bias; • A sample of employees were physically verified to ensure that they exist; • We reviewed a sample of payroll payment runs to ensure that there were no duplicate bank accounts which may indicate duplicate employees; • We requested bank letters from applicable banks to check that the balances reported by the Company exist; • A review of legal expenses was undertaken to identify any instances of non-compliance with laws and regulations; • We reviewed the accident book to identify any significant indication of negligence resulting in injury to a person in the Company’s warehouse; • We ensured that the Company is registered with the Information Commissioners Office; • We reviewed correspondence and advice received in relation to indirect taxation in foreign jurisdictions to help identify any potential foreign VAT claims; • We enquired whether there had been any legislative breaches from those charged with governance. We performed the procdures set out above after gaining an understanding of the legal and regulatory framework applicable to the Company and the industry in which it operates, and after considering the risk of acts by the Company contrary to applicable laws and regulations, including fraud. We obtained this understanding from discussions with those charged with governance. We also enquired with those charged with governance as to how they ensure the Company complies with the applicable legal and regulatory framework. The Health and Safety at Work Act 1974 details the responsibilities of the Company towards their employees, which is particularly relevant as their warehouse facility requires the use of motorised equipment in order to reach stock. The Company maintains and reviews an Accident Book which was reviewed as part of our final audit procedures. The Company must also comply with the General Data Protection Regulation (GDPR) when handling personal data. The Company mainly trades online, which captures customer data which must be handled in accordance with the GDPR. Other general laws and regulations applicable to the Company include, but are not limited to: The Companies Act 2006; Employment Rights Act 1996; as well as Consumer Protection (Distance Selling) Regulations. In performing the above procedures we focused on laws and regulations that could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006, UK Health and Safety law including RIDDOR, Employment law and tax legislation.
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NATURAL BABY SHOWER LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NATURAL BABY SHOWER LTD (CONTINUED)
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditors
Anglia House, 6 Central Avenue
St Andrews Business Park
Thorpe St Andrew
Norfolk
NR7 0HR
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NATURAL BABY SHOWER LTD
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
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NATURAL BABY SHOWER LTD
REGISTERED NUMBER: 08060806
BALANCE SHEET
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on
The notes on pages 16 to 32 form part of these financial statements.
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NATURAL BABY SHOWER LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
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NATURAL BABY SHOWER LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NATURAL BABY SHOWER LTD
ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 DECEMBER 2025
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Natural Baby Shower Ltd is a private company, limited by shares, incorporated in England and Wales with the registration number 08060806. The address of the registered office is Windlebrook House, Guildford Road, Bagshot, Surrey, GU19 5NG.
The Company's principal activity is the provision of baby products which it sells mainly through multiple online platforms including its own website.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The financial statements have been prepared on the going concern basis.
For the year ended 31 December 2025, the company recorded a loss after tax of approximately £438k, a substantial improvement compared with the prior year loss of approximately £981k. Revenue increased to £24.9m, representing growth of approximately 6.7%, while gross profit increased by approximately 11.7% and EBITDA losses reduced significantly. These results demonstrate the success of the strategic initiatives implemented by the Directors during FY25. During FY25 the company achieved a number of important operational and financial improvements, including: • Strong revenue growth across key sales channels. • Improved gross margins through stronger supplier support and inventory management. • Greater marketing efficiency and optimisation of customer acquisition costs. • Continued investment in website performance and customer experience. • Improved operational efficiency across fulfilment and support functions. Current Trading Performance Trading during FY26 has continued to demonstrate the positive momentum achieved during FY25. For the eight months ended 31 August 2026, revenue totalled approximately £16.2m, compared with £14.9m for the equivalent period in FY25, representing growth of approximately 9%. EBITDA improved significantly, with an EBITDA loss of approximately £58k compared with an EBITDA loss of approximately £247k for the equivalent period in FY25, representing an improvement of approximately £189k, or 77%. The improvement has been driven by a combination of revenue growth, improved margin management, enhanced supplier support, inventory optimisation and continued focus on operational efficiencies. Based on current year trading and detailed forecasts prepared by management, the Directors expect the business to achieve a positive EBITDA of approximately £130k for FY26, representing a significant improvement on FY25 and supporting the Company's planned return to sustainable profitability. Debt Reduction and Cash Flow Management The Company has continued to actively manage its financing arrangements and cash resources. During FY25 and FY26 to date, material borrowings have been repaid, reducing future financing commitments and supporting operational cash flows. The Directors have reviewed the Company's debt profile, repayment obligations and forecast cash flows as part of their assessment of going concern and are satisfied that financing arrangements remain appropriate to support the business. The reduction in future financing commitments provides greater operational flexibility and assists in managing future liquidity requirements.
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Access to Funding
The Directors have reviewed the Company's current funding arrangements and remain satisfied that adequate resources are available to support the Company's operations and future growth plans. In addition to existing cash resources and anticipated trading cash flows, the Company has access to approximately £1.4m of working capital funding facilities across its funding providers. Of this amount, approximately £1.4m remained undrawn and available at the date of this assessment, subject to the relevant facility terms and eligibility requirements. The Directors maintain positive relationships with the Company's funding providers and have considered the availability and relevant terms of these facilities as part of their going concern assessment. Cost Saving and Improvement Initiatives Management continues to actively review opportunities to improve profitability and cash generation. A number of initiatives have been identified and are currently being progressed, including: • Conducting a market review of payment service providers with the objective of reducing merchant service and transaction processing fees. • Reviewing significant supplier and service contracts to identify cost reduction opportunities, including healthcare, insurance, software subscriptions, IT services and other operational expenditure. • Further optimisation of marketing expenditure and return on advertising spend. • Continued improvements in purchasing practices, supplier support arrangements and inventory management. • Development of new initiatives and products to support future revenue growth. The Directors believe these initiatives represent realistic opportunities to further strengthen profitability and cash generation. No material benefit has been assumed from initiatives that remain under review unless supported by appropriate evidence and implementation plans. Directors' Assessment In assessing the appropriateness of the going concern basis, the Directors have reviewed detailed profit and loss, balance sheet and cash flow forecasts covering a period of not less than twelve months from the date of approval of the financial statements. The forecasts reflect: • Continued revenue growth. • Ongoing improvements in gross profit margins. • Further operational efficiencies and cost control. • Availability of approximately £1.4m of working capital facilities, including approximately £1.4m of undrawn availability, subject to the relevant facility terms. • Continued optimisation of working capital and inventory management. • Benefits arising from identified and supported cost-saving initiatives. In reaching their conclusion, the Directors have also considered the Company's net current liabilities of approximately £993k and net liabilities of approximately £588k as at 31 December 2025, together with subsequent trading performance, cash generation, forecast liquidity and available funding facilities. The Directors have also considered the Company's operating cash performance and expected liquidity throughout the assessment period.
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Where appropriate, the Directors have considered the impact of reasonable sensitivities to key forecast assumptions and the resulting effect on liquidity and funding headroom.
Accordingly, the Directors are satisfied that the Company has adequate resources to continue operating for the foreseeable future and for a period of at least twelve months from the date of approval of the financial statements, however this is dependent upon the projected results being achieved which is inherently uncertain therefore the directors accept that a material uncertainty exists which may cast significant doubt on the Company's ability to continue as a going concern. The Directors therefore continue to adopt the going concern basis in preparing the financial statements.
Functional and presentation currency
Transactions and balances
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
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 income statement 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 income statement as incurred.
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The key assumptions concerning the future and other key sources of estimating uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include: Tangible Fixed Assets Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values. See Note 10 for details. Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for the stock provision. Provisions would be made for slow moving or obsolete stock whenever this is relevant. See Note 11 for details. Provisions The Company leases a property, and the Directors assess the likelihood and expected future liability for restoring the property to its original condition at each balance sheet date. The Directors use specialists to assist in making this estimate. See Note 18 for details.
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Analysis of turnover by country of destination:
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
There were no factors that may affect future tax charges.
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
10.Tangible fixed assets (continued)
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Share premium account
Profit and loss account
The Company operates defined contributions pension schemes. The assets of the schemes are held separately from those of the Company in independently administered funds. The pension cost charges represent contributions payable by the Company to the funds and amounted to £40,214 (2024: £39,454). Contributions totalling £8,508 (2024: £70) were payable to the funds at the balance sheet date and are included in creditors.
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NATURAL BABY SHOWER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Such facility is being repaid in line with the terms of the underlying agreement.
At 31 December 2025, the ultimate controlling party was Victoria Hampson by virtue of her majority shareholding.
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