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REGISTERED NUMBER: 09356666 (England and Wales)















AUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2020 TO 31 DECEMBER 2021

FOR

TOY ROOM LTD

TOY ROOM LTD (REGISTERED NUMBER: 09356666)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 October 2020 to 31 December 2021




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


TOY ROOM LTD

COMPANY INFORMATION
for the Period 1 October 2020 to 31 December 2021







DIRECTORS: N Mccabe
S Nandi
J Rocca



REGISTERED OFFICE: The Courtyard
14a Sydenham Road
Croydon
CR0 2EE



REGISTERED NUMBER: 09356666 (England and Wales)



SENIOR STATUTORY AUDITOR: Robert Nissen F.C.A.



AUDITORS: Stein Richards
Chartered Accountants and Statutory Auditor
10 London Mews
Paddington
London
W2 1HY

TOY ROOM LTD (REGISTERED NUMBER: 09356666)

STATEMENT OF FINANCIAL POSITION
31 December 2021

31.12.21 30.9.20
(Unaudited)
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,972 511
Investments 5 2 2
3,974 513

CURRENT ASSETS
Debtors 6 275 25,436
Cash at bank 17,731 -
18,006 25,436
CREDITORS
Amounts falling due within one year 7 11,958 11,193
NET CURRENT ASSETS 6,048 14,243
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,022

14,756

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 9,022 13,756
SHAREHOLDERS' FUNDS 10,022 14,756

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 July 2022 and were signed on its behalf by:





J Rocca - Director


TOY ROOM LTD (REGISTERED NUMBER: 09356666)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 October 2020 to 31 December 2021

1. STATUTORY INFORMATION

Toy Room Ltd 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.

Change in the accounting period
The company extended the accounting period to be coterminous with the group companies year end.

Going concern
The financial statements have been prepared on a going concern basis as the directors believe that adequate cash resources will be available to cover the company's requirements for working capital expenditure for at least the next twelve months from the date of approval of these financial statements.

Preparation of consolidated financial statements
The financial statements contain information about Toy Room Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investment in a subsidiary undertaking is recognised at cost.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like other debtors and other creditors.

Debt instruments that are payable or receivable within one year, typically trade parables or receivables, are
measured , initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

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

Current 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 statement of financial position date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2020 - 4 ) .

TOY ROOM LTD (REGISTERED NUMBER: 09356666)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 October 2020 to 31 December 2021

4. INTANGIBLE FIXED ASSETS
Trademarks
£   
COST
At 1 October 2020 2,782
Additions 3,972
At 31 December 2021 6,754
AMORTISATION
At 1 October 2020 2,271
Amortisation for period 511
At 31 December 2021 2,782
NET BOOK VALUE
At 31 December 2021 3,972
At 30 September 2020 511

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2020
and 31 December 2021 2
NET BOOK VALUE
At 31 December 2021 2
At 30 September 2020 2

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21 30.9.20
(Unaudited)
£    £   
Amounts owed by group undertakings - 24,712
Other debtors 275 724
275 25,436

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21 30.9.20
(Unaudited)
£    £   
Trade creditors 1,288 -
Amounts owed to group undertakings 4,297 -
Other creditors 6,373 11,193
11,958 11,193

TOY ROOM LTD (REGISTERED NUMBER: 09356666)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 October 2020 to 31 December 2021

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Robert Nissen F.C.A. (Senior Statutory Auditor)
for and on behalf of Stein Richards

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2021 and the year ended 30 September 2020:

31.12.21 30.9.20
(Unaudited)
£    £   
C Mozzillo
Balance outstanding at start of period 149 149
Amounts repaid (149 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 149

J Rocca
Balance outstanding at start of period 275 275
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 275 275

There are no set repayment terms in place and the loans are interest free.

10. ULTIMATE PARENT UNDERTAKING

The ultimate parent company is Universo Pacha SA (incorporated in Spain). The registered office address is Avenida 8 D'Agost 27, 07800, Eivissa, Spain.

The smallest and largest group in which the results of the company are consolidated is that headed by Universo Pacha SA. The consolidated financial statements of this group are available to the public and may be obtained from the registered office.