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REGISTERED NUMBER: 12594102 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

COSMIC KIDS BRANDS LIMITED

COSMIC KIDS BRANDS LIMITED (REGISTERED NUMBER: 12594102)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COSMIC KIDS BRANDS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTORS: Mr M Amor
Mrs J Amor





REGISTERED OFFICE: Mercury House
19-21 Chapel Street
Marlow
Buckinghamshire
SL7 3HN





REGISTERED NUMBER: 12594102 (England and Wales)





ACCOUNTANTS: Richardson Jones
Chartered Accountants
Mercury House
19-21 Chapel Street
Marlow
Buckinghamshire
SL7 3HN

COSMIC KIDS BRANDS LIMITED (REGISTERED NUMBER: 12594102)

BALANCE SHEET
31ST MARCH 2024

31.3.24 31.3.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 363,871 683,871

CURRENT ASSETS
Debtors 5 116,629 173,964
Cash at bank 170,586 132,838
287,215 306,802
CREDITORS
Amounts falling due within one year 6 109,578 192,921
NET CURRENT ASSETS 177,637 113,881
TOTAL ASSETS LESS CURRENT
LIABILITIES

541,508

797,752

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 541,506 797,750
541,508 797,752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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 applicable to companies subject to the small companies regime.

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 and authorised for issue on 19th September 2024 and were signed on its behalf by:




Mr M Amor - Director



Mrs J Amor - Director


COSMIC KIDS BRANDS LIMITED (REGISTERED NUMBER: 12594102)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

1. STATUTORY INFORMATION

Cosmic Kids Brands 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£ £ £
COST
At 1st April 2023
and 31st March 2024 100,000 1,500,000 1,600,000
AMORTISATION
At 1st April 2023 57,258 858,871 916,129
Charge for year 20,000 300,000 320,000
At 31st March 2024 77,258 1,158,871 1,236,129
NET BOOK VALUE
At 31st March 2024 22,742 341,129 363,871
At 31st March 2023 42,742 641,129 683,871

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Other debtors 116,629 173,964

COSMIC KIDS BRANDS LIMITED (REGISTERED NUMBER: 12594102)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Trade creditors 241 300
Taxation and social security 108,245 191,529
Other creditors 1,092 1,092
109,578 192,921