REGISTERED NUMBER: 09356666 (England and Wales)

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

TOY ROOM LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

J Rocca

K Mulchandani

REGISTERED OFFICE:

96 Brighton Road

Banstead

SM7 1BU

REGISTERED NUMBER:

09356666 (England and Wales)

SENIOR STATUTORY AUDITOR:

Robert Nissen F.C.A.

AUDITORS:

Stein Richards

Chartered Accountants and Statutory Auditor

10 London Mews

Paddington

LONDON

W2 1HY

FIXED ASSETS

Intangible assets

4

5,275

5,673

Investments

5

2

2

5,277

5,675

CURRENT ASSETS

Cash at bank

13,179

10,182

CREDITORS

Amounts falling due within one year

6

53,744

52,523

NET CURRENT LIABILITIES

(40,565

)

(42,341

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(35,288

)

(36,666

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(36,288

)

(37,666

)

SHAREHOLDERS' DEFICIT

(35,288

)

(36,666

)

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 2 September 2025 and were signed on its behalf by:

K Mulchandani - Director

1.	STATUTORY INFORMATION

Toy Room 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.

Going concern

The financial statements have been prepared on a going concern basis as the directors believe that adequate cash resources will be available to cover the company's requirements for working capital expenditure for at least the next twelve months from the date of approval of these financial statements.

Preparation of consolidated financial statements

The financial statements contain information about Toy Room 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Trademarks are being amortised evenly over their estimated useful life of ten years.

Investments in subsidiaries

Investment in a subsidiary undertaking is recognised at cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like other debtors and other creditors.

Debt instruments that are payable or receivable within one year, typically trade parables or receivables, are

measured , initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Trademarks

£

COST

At 1 January 2024

and 31 December 2024

9,249

AMORTISATION

At 1 January 2024

3,576

Amortisation for year

398

At 31 December 2024

3,974

NET BOOK VALUE

At 31 December 2024

5,275

At 31 December 2023

5,673

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

2

NET BOOK VALUE

At 31 December 2024

2

At 31 December 2023

2

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

1,509

336

Amounts owed to group undertakings

48,186

48,120

Other creditors

4,049

4,067

53,744

52,523

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

The Report of the Auditors was unqualified.

Robert Nissen F.C.A. (Senior Statutory Auditor)

for and on behalf of Stein Richards

8.	ULTIMATE PARENT UNDERTAKING

The ultimate parent company is Five Holdings (BVI) Limited (incorporated in British Virgin Islands). The registered office address is P.O Box 957, Offshore Incorporations Centre, Road Town, Tortola, British Virgin Islands.

The smallest and largest group in which the results of the company are consolidated is that headed by Five Holdings (BVI) Limited. The consolidated financial statements of this group are available to the public and may be obtained from the registered office.