Baby Splash Ltd - Accounts

Baby Splash Ltd - Accounts

BABY SPLASH LTD - Company Information

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Registered Number: 07638489


 

 

 

BABY SPLASH LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2020

End date: 31 March 2021

Baby Splash Ltd
Contents Page
For the year ended 31 March 2021
Report to the directors on the preparation of the unaudited statutory accounts of Baby Splash Ltd for the period ended 31 March 2021
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Baby Splash Ltd for the year ended 31 March 2021 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Baby Splash Ltd, as a body, in accordance with the terms of our engagement letter dated 30 November 2021 Our work has been undertaken solely to prepare for your approval the accounts of Baby Splash Ltd and state those matters that we have agreed to state to the Board of Directors of Baby Splash Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Baby Splash Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Baby Splash Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Baby Splash Ltd. You consider that Baby Splash Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Baby Splash Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2021



....................................................
Whitfield Jones
Avon House
19 Stanwell Road
Penarth
Vale of Glamorgan
CF64 2EZ
30 November 2021
1
 
 		 Notes
 		 2021
£		   2020
£
Fixed assets      
Tangible fixed assets 4,875    2,723 
4,875    2,723 
Current assets      
Debtors 476    5,175 
Cash at bank and in hand 33,323    6,498 
33,799    11,673 
Creditors: amount falling due within one year (18,171)   (14,295)
Net current assets 15,628    (2,622)
 
Total assets less current liabilities 20,503    101 
Creditors: amount falling due after more than one year (20,000)   0 
Net assets 503    101 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 403    1 
Shareholder's funds 503    101 
 


For the year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 November 2021 and were signed by:


--------------------------------
Mrs S Butler
Director
2
General Information
Baby Splash Ltd is a private company, limited by shares, registered in , registration number 07638489, registration address 275 Gladstone Road, Barry, CF63 1NJ

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:


Office Equipment          -      15% Reducing Balance
Plant and Machinery      -      15% Reducing Balance
2.

Average number of employees


Average number of employees during the year was 21 (2020 : 12).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 April 2020 911    3,162    4,073 
Additions -    3,013    3,013 
Disposals -    -    - 
At 31 March 2021 911    6,175    7,086 
Depreciation
At 01 April 2020 824    526    1,350 
Charge for year 13    848    861 
On disposals -    -    - 
At 31 March 2021 837    1,374    2,211 
Net book values
Closing balance as at 31 March 2021 74    4,801    4,875 
Opening balance as at 01 April 2020 87    2,636    2,723 


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