Registered number
15235005
Booghe Toys Retail Ltd
Filleted Accounts
31 October 2024
Booghe Toys Retail Ltd
Registered number: 15235005
Balance Sheet
as at 31 October 2024
Notes 2024
£
Fixed assets
Tangible assets 3 677,775
Current assets
Stocks 54,254
Debtors 4 2,611
Cash at bank and in hand 6,645
63,510
Creditors: amounts falling due within one year 5 (934,102)
Net current liabilities (870,592)
Net liabilities (192,817)
Capital and reserves
Share premium 100
Profit and loss account (192,917)
Shareholder's funds (192,817)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Krishna Venkata Yadlapalli
Director
Approved by the board on 24 July 2025
Booghe Toys Retail Ltd
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 15% Reducing balance
Fixtures, fittings, tools and equipment 15% Reducing balance
2 Employees 2024
Number
Average number of persons employed by the company 7
3 Tangible fixed assets
Plant and machinery etc Fixtures and fittings Total
£ £ £
Cost
Additions 118,504 678,879 797,383
At 31 October 2024 118,504 678,879 797,383
Depreciation
Charge for the year 17,776 101,832 119,608
At 31 October 2024 17,776 101,832 119,608
Net book value
At 31 October 2024 100,728 577,047 677,775
4 Debtors 2024
£
VAT 2,511
Other debtors 100
2,611
5 Creditors: amounts falling due within one year 2024
£
Trade creditors 3,428
Amounts owed to group undertakings and undertakings in which the company has a participating interest 911,354
Taxation and social security costs 7,464
Other creditors 11,856
934,102
6 Other information
Booghe Toys Retail Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Hastingwood Industrial Park
Wood Lane
Birmingham
West Midlands
B24 9QR
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