Baby Beat Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03817502

Unaudited Financial Statements for the Year Ended 31 March 2019

for

Baby Beat Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms C Mcgourty

S Hughes

REGISTERED OFFICE:

Royal Preston Hospital

Fulwood

Preston

PR2 9H

REGISTERED NUMBER:

03817502

ACCOUNTANTS:

Elver Consultancy Limited

Chartered Accountant

1st Floor Offices

Ashton-in-Makerfield

Wigan

Greater Manchester

WN4 9AG

CURRENT ASSETS

Stocks

14,400

Cash at bank

21,987

31,988

36,387

46,388

CREDITORS

Amounts falling due within one year

4

24,885

34,886

NET CURRENT ASSETS

11,502

TOTAL ASSETS LESS CURRENT
LIABILITIES

11,502

CREDITORS

Amounts falling due after more than
one year

5

11,500

NET ASSETS

2

CAPITAL AND RESERVES

Called up share capital

6

2

SHAREHOLDERS' FUNDS

2

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2019 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 18 July 2019 and were
signed on its behalf by:

Ms C Mcgourty - Director

1.	STATUTORY INFORMATION

Baby Beat Ltd is a private company, limited by shares , registered in Not specified/Other.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2018 - 2 ) .

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.19

31.3.18

£

Trade creditors

-

900

Taxation and social security

1,033

937

Other creditors

23,852

33,049

24,885

34,886

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.3.19

31.3.18

£

Other creditors

11,500

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.19

31.3.18

value:

£

2

Ordinary

1

2

Baby Beat Ltd - Accounts to registrar (filleted) - small 18.2

Baby Beat Ltd - Accounts to registrar (filleted) - small 18.2