| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 November 2024 |
| for |
| First Celtic Toys and Learning-Holding- |
| Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 November 2024 |
| for |
| First Celtic Toys and Learning-Holding- |
| Ltd |
| First Celtic Toys and Learning-Holding- |
| Ltd (Registered number: 08270309) |
| Contents of the Financial Statements |
| for the Year Ended 30 November 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| First Celtic Toys and Learning-Holding- |
| Ltd |
| Company Information |
| for the Year Ended 30 November 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Military House |
| 24 Castle Street |
| Chester |
| Cheshire |
| CH1 2DS |
| First Celtic Toys and Learning-Holding- |
| Ltd (Registered number: 08270309) |
| Balance Sheet |
| 30 November 2024 |
| 30.11.24 | 30.11.23 |
| Notes | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| SHAREHOLDERS' FUNDS |
| 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. |
| First Celtic Toys and Learning-Holding- |
| Ltd (Registered number: 08270309) |
| Balance Sheet - continued |
| 30 November 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| First Celtic Toys and Learning-Holding- |
| Ltd (Registered number: 08270309) |
| Notes to the Financial Statements |
| for the Year Ended 30 November 2024 |
| 1. | STATUTORY INFORMATION |
| First Celtic Toys and Learning-Holding- Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1. |
| Preparation of consolidated financial statements |
| The financial statements contain information about First Celtic Toys and Learning-Holding- 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. |
| Goodwill |
| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its remaining useful life of 10 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. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 December 2023 |
| and 30 November 2024 |
| AMORTISATION |
| At 1 December 2023 |
| Charge for year |
| At 30 November 2024 |
| NET BOOK VALUE |
| At 30 November 2024 |
| At 30 November 2023 |
| First Celtic Toys and Learning-Holding- |
| Ltd (Registered number: 08270309) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 December 2023 |
| and 30 November 2024 |
| NET BOOK VALUE |
| At 30 November 2024 |
| At 30 November 2023 |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.11.24 | 30.11.23 |
| £ | £ |
| Amounts owed to group undertakings |
| Other creditors |
| 7. | RELATED PARTY DISCLOSURES |
| At the balance sheet date there was an amount owed to First Celtic Toys and Learning Ltd subsidiary company) of £3,289 (2023: £26,089). |