2022-11-012023-10-312023-10-31false10876848TINY TOES (HERTFORD) LTD2024-07-3085100iso4217:GBPxbrli:pure108768482022-11-01108768482023-10-31108768482022-11-012023-10-31108768482021-11-01108768482022-10-31108768482021-11-012022-10-3110876848bus:SmallEntities2022-11-012023-10-3110876848bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3110876848bus:FullAccounts2022-11-012023-10-3110876848bus:PrivateLimitedCompanyLtd2022-11-012023-10-3110876848core:WithinOneYear2023-10-3110876848core:AfterOneYear2023-10-3110876848core:WithinOneYear2022-10-3110876848core:AfterOneYear2022-10-3110876848core:ShareCapital2023-10-3110876848core:SharePremium2023-10-3110876848core:RevaluationReserve2023-10-3110876848core:OtherReservesSubtotal2023-10-3110876848core:RetainedEarningsAccumulatedLosses2023-10-3110876848core:ShareCapital2022-10-3110876848core:SharePremium2022-10-3110876848core:RevaluationReserve2022-10-3110876848core:OtherReservesSubtotal2022-10-3110876848core:RetainedEarningsAccumulatedLosses2022-10-3110876848core:LandBuildings2023-10-3110876848core:PlantMachinery2023-10-3110876848core:Vehicles2023-10-3110876848core:FurnitureFittings2023-10-3110876848core:OfficeEquipment2023-10-3110876848core:NetGoodwill2023-10-3110876848core:IntangibleAssetsOtherThanGoodwill2023-10-3110876848core:ListedExchangeTraded2023-10-3110876848core:UnlistedNon-exchangeTraded2023-10-3110876848core:LandBuildings2022-10-3110876848core:PlantMachinery2022-10-3110876848core:Vehicles2022-10-3110876848core:FurnitureFittings2022-10-3110876848core:OfficeEquipment2022-10-3110876848core:NetGoodwill2022-10-3110876848core:IntangibleAssetsOtherThanGoodwill2022-10-3110876848core:ListedExchangeTraded2022-10-3110876848core:UnlistedNon-exchangeTraded2022-10-3110876848core:LandBuildings2022-11-012023-10-3110876848core:PlantMachinery2022-11-012023-10-3110876848core:Vehicles2022-11-012023-10-3110876848core:FurnitureFittings2022-11-012023-10-3110876848core:OfficeEquipment2022-11-012023-10-3110876848core:NetGoodwill2022-11-012023-10-3110876848core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3110876848core:ListedExchangeTraded2022-11-012023-10-3110876848core:UnlistedNon-exchangeTraded2022-11-012023-10-3110876848core:MoreThanFiveYears2022-11-012023-10-3110876848core:Non-currentFinancialInstruments2023-10-3110876848core:Non-currentFinancialInstruments2022-10-3110876848dpl:CostSales2022-11-012023-10-3110876848dpl:DistributionCosts2022-11-012023-10-3110876848core:LandBuildings2022-11-012023-10-3110876848core:PlantMachinery2022-11-012023-10-3110876848core:Vehicles2022-11-012023-10-3110876848core:FurnitureFittings2022-11-012023-10-3110876848core:OfficeEquipment2022-11-012023-10-3110876848dpl:AdministrativeExpenses2022-11-012023-10-3110876848core:NetGoodwill2022-11-012023-10-3110876848core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3110876848dpl:GroupUndertakings2022-11-012023-10-3110876848dpl:ParticipatingInterests2022-11-012023-10-3110876848dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3110876848core:ListedExchangeTraded2022-11-012023-10-3110876848dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3110876848core:UnlistedNon-exchangeTraded2022-11-012023-10-3110876848dpl:CostSales2021-11-012022-10-3110876848dpl:DistributionCosts2021-11-012022-10-3110876848core:LandBuildings2021-11-012022-10-3110876848core:PlantMachinery2021-11-012022-10-3110876848core:Vehicles2021-11-012022-10-3110876848core:FurnitureFittings2021-11-012022-10-3110876848core:OfficeEquipment2021-11-012022-10-3110876848dpl:AdministrativeExpenses2021-11-012022-10-3110876848core:NetGoodwill2021-11-012022-10-3110876848core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3110876848dpl:GroupUndertakings2021-11-012022-10-3110876848dpl:ParticipatingInterests2021-11-012022-10-3110876848dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3110876848core:ListedExchangeTraded2021-11-012022-10-3110876848dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3110876848core:UnlistedNon-exchangeTraded2021-11-012022-10-3110876848core:NetGoodwill2023-10-3110876848core:IntangibleAssetsOtherThanGoodwill2023-10-3110876848core:LandBuildings2023-10-3110876848core:PlantMachinery2023-10-3110876848core:Vehicles2023-10-3110876848core:FurnitureFittings2023-10-3110876848core:OfficeEquipment2023-10-3110876848core:AfterOneYear2023-10-3110876848core:WithinOneYear2023-10-3110876848core:ListedExchangeTraded2023-10-3110876848core:UnlistedNon-exchangeTraded2023-10-3110876848core:ShareCapital2023-10-3110876848core:SharePremium2023-10-3110876848core:RevaluationReserve2023-10-3110876848core:OtherReservesSubtotal2023-10-3110876848core:RetainedEarningsAccumulatedLosses2023-10-3110876848core:NetGoodwill2022-10-3110876848core:IntangibleAssetsOtherThanGoodwill2022-10-3110876848core:LandBuildings2022-10-3110876848core:PlantMachinery2022-10-3110876848core:Vehicles2022-10-3110876848core:FurnitureFittings2022-10-3110876848core:OfficeEquipment2022-10-3110876848core:AfterOneYear2022-10-3110876848core:WithinOneYear2022-10-3110876848core:ListedExc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TINY TOES (HERTFORD) LTD

Registered Number
10876848
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

TINY TOES (HERTFORD) LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

GARCIA, Karina
SETHI, Prabhroop Kaur Kohli
UNADKAT, Sunil

Registered Address

41 Chambers' Street
Hertford
SG14 1PL

Registered Number

10876848 (England and Wales)
TINY TOES (HERTFORD) LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets316,00020,000
Tangible assets48,8522,184
24,85222,184
Current assets
Debtors57,46511,839
Cash at bank and on hand23,04532,718
30,51044,557
Creditors amounts falling due within one year6(33,900)(28,659)
Net current assets (liabilities)(3,390)15,898
Total assets less current liabilities21,46238,082
Net assets21,46238,082
Capital and reserves
Called up share capital100100
Profit and loss account21,36237,982
Shareholders' funds21,46238,082
The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2024, and are signed on its behalf by:
SETHI, Prabhroop Kaur Kohli
Director
UNADKAT, Sunil
Director

Registered Company No. 10876848
TINY TOES (HERTFORD) LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Office Equipment25-
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.Average number of employees

20232022
Average number of employees during the year2427
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 November 2240,00040,000
At 31 October 2340,00040,000
Amortisation and impairment
At 01 November 2220,00020,000
Charge for year4,0004,000
At 31 October 2324,00024,000
Net book value
At 31 October 2316,00016,000
At 31 October 2220,00020,000
4.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 November 22-6,1136,113
Additions6,8381,6008,438
Disposals-(1,113)(1,113)
At 31 October 236,8386,60013,438
Depreciation and impairment
At 01 November 22-3,9293,929
Charge for year285613898
On disposals-(241)(241)
At 31 October 232854,3014,586
Net book value
At 31 October 236,5532,2998,852
At 31 October 22-2,1842,184
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables65011,312
Prepayments and accrued income6,815527
Total7,46511,839
As at yearend director loan account of £1026 is related to Sunil Unadkat and £923 related to Avinash Sethi.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables8,5441,788
Amounts owed to related parties6,000-
Taxation and social security-1,797
Other creditors16,79522,751
Accrued liabilities and deferred income2,5612,323
Total33,90028,659