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REGISTERED NUMBER: 09044183 (England and Wales)












Financial Statements for the Year Ended 31 December 2024

for

Juratoys UK Ltd

Juratoys UK Ltd (Registered number: 09044183)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Juratoys UK Ltd

Company Information
for the year ended 31 December 2024







DIRECTORS: N Montgomery
B L Minault





REGISTERED OFFICE: 318
Hermitage Road
London
N4 1NR





REGISTERED NUMBER: 09044183 (England and Wales)





AUDITORS: Grant Harrod Lerman Davis LLP
Chartered Accountants
Statutory Auditors
1st Floor
Healthaid House
Marlborough Hill
Harrow
Middlesex
HA1 1UD

Juratoys UK Ltd (Registered number: 09044183)

Balance Sheet
31 December 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 5 814,240 899,277
Cash at bank and in hand 165,718 242,991
979,958 1,142,268
CREDITORS
Amounts falling due within one year 6 (1,008,179 ) (1,048,931 )
NET CURRENT (LIABILITIES)/ASSETS (28,221 ) 93,337
TOTAL ASSETS LESS CURRENT
LIABILITIES

(28,221

)

93,337

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (28,321 ) 93,237
SHAREHOLDERS' FUNDS (28,221 ) 93,337

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 17 June 2025 and were signed on its behalf by:





B L Minault - Director


Juratoys UK Ltd (Registered number: 09044183)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Juratoys UK 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.

Turnover
Turnover represents income receivable for the year, excluding value added tax.

Goodwill
During 2015 the company purchased the trade and assets of Alex Brands (EMEA) Limited, a fellow subsidiary company, and recognised the full write down of the goodwill in the year of acquisition.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures, fittings & equipment 25% straight line
Motor vehicles 25% straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Juratoys UK Ltd (Registered number: 09044183)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Going concern
The company relies on the continued support of its parent company Juratoys SAS and the company's liabilities have been guaranteed by the parent company. The directors continue to believe it is appropriate to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 207,228
AMORTISATION
At 1 January 2024
and 31 December 2024 207,228
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 759,122 829,451
Other debtors 55,118 69,826
814,240 899,277

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 52,396 58,541
Amounts owed to group undertakings 704,356 565,577
Taxation and social security 148,337 147,804
Other creditors 103,090 277,009
1,008,179 1,048,931

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jeremy Harrod (Senior Statutory Auditor)
for and on behalf of Grant Harrod Lerman Davis LLP

Juratoys UK Ltd (Registered number: 09044183)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

8. RELATED PARTY DISCLOSURES

The company is a wholly owned member of Juratoys SAS and as such has taken advantage of the exemption permitted by Section 33 'Related Party Disclosures', not to provide disclosures of transactions entered into with other wholly-owned members of the group.

9. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10. ULTIMATE CONTROLLING PARTY

The immediate parent company is Maped Juratoys SAS, a company registered in France, and the ultimate parent company is Maped Juratoys SAS, registered in France under the number 919 005 165.

The smallest and largest undertaking for which the company is a member and for which group financial statements are prepared is Maped Juratoys SAS. Copies of the group financial statements can be obtained from 530 Rte De Pringy, 74370 Argonay, France.