REGISTERED NUMBER: SC525444 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BUMP TO BABY (SCOTLAND) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Gayle Yvonne Mctaggart

REGISTERED OFFICE:

496 Argyle Street

Glasgow

G2 8NH

REGISTERED NUMBER:

SC525444 (Scotland)

ACCOUNTANTS:

Stewart Gilmour & Co.

Chartered Accountants

24 Beresford Terrace

Ayr

KA7 2EG

BANKERS:

TSB Bank plc

52 - 60 St Vincent Street

Glasgow

G2 5TU

FIXED ASSETS

Tangible assets

4

9,299

10,940

CURRENT ASSETS

Stocks

-

2,108

Debtors

5

1,217

1,217

Cash at bank

1,025

4,763

2,242

8,088

CREDITORS

Amounts falling due within one year

6

13,294

10,709

NET CURRENT LIABILITIES

(11,052

)

(2,621

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,753

)

8,319

CREDITORS

Amounts falling due after more than one year

7

(15,844

)

(18,887

)

PROVISIONS FOR LIABILITIES

(1,767

)

(2,078

)

NET LIABILITIES

(19,364

)

(12,646

)

CAPITAL AND RESERVES

Called up share capital

8

4,104

4,104

Retained earnings

(23,468

)

(16,750

)

SHAREHOLDERS' FUNDS

(19,364

)

(12,646

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2026 and were signed by:

Gayle Yvonne Mctaggart - Director

1.	STATUTORY INFORMATION

Bump to Baby (Scotland) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The financial statements have not been prepared on the going concern basis, as that assumes that the company will continue in operational existence for the foreseeable future. The company incurred a loss after taxation of £6,718 during the year to 31 January 2026 and as a result of having to vacate its business premises the company ceased trading on 4 January 2026. As at 31 January 2026 the company's current liabilities, including £6,105 owed to the director, exceeded its current assets by £11,052. The director anticipates that an application to wind up the company will be made in due course.

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.

Fixtures and equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

42,989

DEPRECIATION

At 1 February 2025

32,049

Charge for year

1,641

At 31 January 2026

33,690

NET BOOK VALUE

At 31 January 2026

9,299

At 31 January 2025

10,940

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,217

1,217

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

116

1,380

Other creditors

13,178

9,329

13,294

10,709

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

15,844

18,887

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

4,100

Ordinary

£1

4,100

4,100

4

Ordinary 'A' to 'D'

£1

4

4

4,104

4,104

9.	ULTIMATE CONTROLLING PARTY

Throughout the year ended 31 January 2026 the company was under the immediate and ultimate control of director Gayle Yvonne Mctaggart.