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REGISTERED NUMBER: 04102836 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Activity Toys Direct Limited

Activity Toys Direct Limited (Registered number: 04102836)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Activity Toys Direct Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mr W B Tinniswood
Mr R J Tinniswood
Mrs J Tinniswood
Mr B Tinniswood





SECRETARY: Mr W B Tinniswood





REGISTERED OFFICE: Lowkbers
Lowkber Lane
Ingleton
North Yorkshire
LA6 3JD





REGISTERED NUMBER: 04102836 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
Milton House
Gatehouse Road
Aylesbury
Buckinghamshire
HP19 8EA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Activity Toys Direct Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Activity Toys Direct Limited for the year ended 31 December 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Activity Toys Direct Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Activity Toys Direct Limited and state those matters that we have agreed to state to the Board of Directors of Activity Toys Direct Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Activity Toys Direct Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Activity Toys Direct Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Activity Toys Direct Limited. You consider that Activity Toys Direct Limited 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 financial statements of Activity Toys Direct Limited. 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 financial statements.






Haines Watts
Chartered Accountants
Milton House
Gatehouse Road
Aylesbury
Buckinghamshire
HP19 8EA


20 March 2024

Activity Toys Direct Limited (Registered number: 04102836)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 392,262 416,738

CURRENT ASSETS
Debtors 5 - 331,658
Cash at bank 1 1
1 331,659
CREDITORS
Amounts falling due within one year 6 452,532 742,611
NET CURRENT LIABILITIES (452,531 ) (410,952 )
TOTAL ASSETS LESS CURRENT LIABILITIES (60,269 ) 5,786

PROVISIONS FOR LIABILITIES 1 728
NET (LIABILITIES)/ASSETS (60,270 ) 5,058

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings (60,670 ) 4,658
(60,270 ) 5,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

Activity Toys Direct Limited (Registered number: 04102836)

Balance Sheet - continued
31 December 2023


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 20 March 2024 and were signed on its behalf by:




Mr R J Tinniswood - Director



Mr B Tinniswood - Director


Activity Toys Direct Limited (Registered number: 04102836)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Activity Toys Direct 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance, 15% on reducing balance and Straight line over 25 years

Taxation
Taxation for the year 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 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 NIL (2022 - NIL).

Activity Toys Direct Limited (Registered number: 04102836)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 130,570 581,382 711,952
Disposals - (89,737 ) (89,737 )
At 31 December 2023 130,570 491,645 622,215
DEPRECIATION
At 1 January 2023 - 295,214 295,214
Charge for year - 18,910 18,910
Eliminated on disposal - (84,171 ) (84,171 )
At 31 December 2023 - 229,953 229,953
NET BOOK VALUE
At 31 December 2023 130,570 261,692 392,262
At 31 December 2022 130,570 286,168 416,738

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed by associates - 331,658

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed to associates 451,522 342,296
Taxation and social security 1,010 -
Other creditors - 400,315
452,532 742,611