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REGISTERED NUMBER: 08270309 (England and Wales)










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: J Nielsen
J Wilks





REGISTERED OFFICE: Military House
24 Castle Street
Chester
Cheshire
CH1 2DS





REGISTERED NUMBER: 08270309 (England and Wales)





ACCOUNTANTS: Haines Watts
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 49,644 106,358
Investments 5 200 200
49,844 106,558

CURRENT ASSETS
Cash at bank 294 380

CREDITORS
Amounts falling due within one year 6 50,038 106,838
NET CURRENT LIABILITIES (49,744 ) (106,458 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

100

100

CAPITAL AND RESERVES
Called up share capital 100 100
SHAREHOLDERS' FUNDS 100 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

First Celtic Toys and Learning-Holding-
Ltd (Registered number: 08270309)

Balance Sheet - continued
30 November 2024


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 25 January 2025 and were signed on its behalf by:




J Nielsen - Director



J Wilks - Director


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 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.

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 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 567,137
AMORTISATION
At 1 December 2023 460,779
Charge for year 56,714
At 30 November 2024 517,493
NET BOOK VALUE
At 30 November 2024 49,644
At 30 November 2023 106,358

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 200
NET BOOK VALUE
At 30 November 2024 200
At 30 November 2023 200

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Amounts owed to group undertakings 3,289 26,089
Other creditors 46,749 80,749
50,038 106,838

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).