REGISTERED NUMBER: 04425788 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

FOR

BEACH BABIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T F Hutchison

P V E Beastall

REGISTERED OFFICE:

84 Green End

Landbeach

Cambridge

Cambridgeshire

CB25 9FD

REGISTERED NUMBER:

04425788 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP

Chartered Accountants

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridgeshire

CB25 9AU

FIXED ASSETS

Tangible assets

4

75,090

75,827

CURRENT ASSETS

Debtors

5

223,942

210,613

Cash at bank and in hand

81,794

32,520

305,736

243,133

CREDITORS

Amounts falling due within one year

6

332,840

285,028

NET CURRENT LIABILITIES

(27,104

)

(41,895

)

TOTAL ASSETS LESS CURRENT LIABILITIES

47,986

33,932

PROVISIONS FOR LIABILITIES

16,514

16,250

NET ASSETS

31,472

17,682

CAPITAL AND RESERVES

Called up share capital

105

105

Retained earnings

31,367

17,577

31,472

17,682

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 November 2026 and were signed on its behalf by:

Mrs T F Hutchison - Director

1.	STATUTORY INFORMATION

Beach Babies Limited is a private company, limited by shares , registered in England and Wales. 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.

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.

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.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 80 (2025 - 68 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

204,021

Additions

31,232

At 31 July 2026

235,253

DEPRECIATION

At 1 August 2025

128,194

Charge for year

31,969

At 31 July 2026

160,163

NET BOOK VALUE

At 31 July 2026

75,090

At 31 July 2025

75,827

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,850

38,449

Other debtors

219,092

172,164

223,942

210,613

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

83,322

115,338

Taxation and social security

129,377

96,219

Other creditors

120,141

73,471

332,840

285,028

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2026 and 31 July 2025:

2026

2025

£

£

Mrs T F Hutchison

Balance outstanding at start of year

116,629

24,115

Amounts advanced

338,834

313,090

Amounts repaid

(270,000

)

(220,576

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

185,463

116,629

The overdrawn account will be repaid in April 2027.

The director paid £5,560 interest on the overdrawn account.