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REGISTERED NUMBER: 10068012 (England and Wales)















Play Like Mum Limited

Unaudited Financial Statements

for the Year Ended 31 December 2023






Play Like Mum Limited (Registered number: 10068012)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Play Like Mum Limited

Company Information
for the year ended 31 December 2023







DIRECTOR: Mr AFD Coplestone





REGISTERED OFFICE: Unit 1, St Georges Court
St Georges Park
Kirkham
Preston
Lancashire
PR4 2EF





REGISTERED NUMBER: 10068012 (England and Wales)





ACCOUNTANTS: McMillan & Co LLP
Chartered Accountants
28 Eaton Avenue
Matrix Office Park
Buckshaw Village
Chorley
Lancashire
PR7 7NA

Play Like Mum Limited (Registered number: 10068012)

Balance Sheet
31 December 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 135 2,312
Tangible assets 5 4,104 10,620
4,239 12,932

CURRENT ASSETS
Stocks 112,026 165,763
Debtors 6 326,513 179,889
Cash at bank and in hand 118,130 129,719
556,669 475,371
CREDITORS
Amounts falling due within one year 7 1,946,519 1,695,655
NET CURRENT LIABILITIES (1,389,850 ) (1,220,284 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,385,611

)

(1,207,352

)

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (1,385,711 ) (1,207,452 )
SHAREHOLDERS' FUNDS (1,385,611 ) (1,207,352 )

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 director acknowledges his 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.

Play Like Mum Limited (Registered number: 10068012)

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 director and authorised for issue on 26 September 2024 and were signed by:





Mr AFD Coplestone - Director


Play Like Mum Limited (Registered number: 10068012)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Play Like Mum 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The amounts in the financial statements have been rounded to the nearest £1.

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.

The financial statements have been prepared on the going concern basis despite the excess of current liabilities over current assets as the related party has indicated his willingness to continue to support the company.

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

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.

Computer software is being amortised evenly over its estimated useful life of three years.

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 - 20% on cost
Fixtures and fittings - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Play Like Mum Limited (Registered number: 10068012)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£
COST
At 1 January 2023
and 31 December 2023 22,787
AMORTISATION
At 1 January 2023 20,475
Amortisation for year 2,177
At 31 December 2023 22,652
NET BOOK VALUE
At 31 December 2023 135
At 31 December 2022 2,312

Play Like Mum Limited (Registered number: 10068012)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£ £ £
COST
At 1 January 2023
and 31 December 2023 132,128 5,137 137,265
DEPRECIATION
At 1 January 2023 122,293 4,352 126,645
Charge for year 6,262 254 6,516
At 31 December 2023 128,555 4,606 133,161
NET BOOK VALUE
At 31 December 2023 3,573 531 4,104
At 31 December 2022 9,835 785 10,620

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 320,554 174,523
Prepayments 5,959 5,366
326,513 179,889

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 123,847 79,359
VAT 79,259 61,405
Other creditors 1,724,418 1,550,091
Accruals and deferred income 18,995 4,800
1,946,519 1,695,655

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

In the opinion of the directors the company is controlled by Mr A Coplestone.

10. ULTIMATE CONTROLLING PARTY

The company is controlled by Mr A Halsall by virtue of their shareholding.