REGISTERED NUMBER: 07996420 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Good Toy Guide Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

A Gummer

E Brodnock

J Nicholas

Registered office:

10B Sun Street

Hitchin

Hertfordshire

SG5 1AE

Registered number:

07996420 (England and Wales)

Accountants:

Pinkham Blair

Chartered Accountants

87a High Street

The Old Town

Hemel Hempstead

Hertfordshire

HP1 3AH

Fixed assets

Intangible assets

4

20,135

20,760

Tangible assets

5

2,422

2,948

22,557

23,708

Current assets

Stocks

1,768

1,768

Debtors

6

11,347

93,610

Cash at bank and in hand

4,268

31,263

17,383

126,641

Creditors

Amounts falling due within one year

7

689,152

573,919

Net current liabilities

(671,769

)

(447,278

)

Total assets less current liabilities

(649,212

)

(423,570

)

Creditors

Amounts falling due after more than one year

8

19,489

27,167

Net liabilities

(668,701

)

(450,737

)

Capital and reserves

Called up share capital

9

11,605

11,605

Share premium

70,871

70,871

Retained earnings

(751,177

)

(533,213

)

Shareholders' funds

(668,701

)

(450,737

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 24 September 2025 and were signed on its behalf by:

A Gummer - Director

1.	Statutory information

The Good Toy Guide Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Going concern

The company has net liabilities at 31 March 2025 and is reliant on the continuing support of the director.

3.	Employees and directors

The average number of employees during the year was 11 (2024 - 10 ) .

4.	Intangible fixed assets

Other

intangible

assets

£

Cost

At 1 April 2024

37,892

Additions

2,420

At 31 March 2025

40,312

Amortisation

At 1 April 2024

17,132

Charge for year

3,045

At 31 March 2025

20,177

Net book value

At 31 March 2025

20,135

At 31 March 2024

20,760

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 April 2024

and 31 March 2025

11,774

Depreciation

At 1 April 2024

8,826

Charge for year

526

At 31 March 2025

9,352

Net book value

At 31 March 2025

2,422

At 31 March 2024

2,948

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

9,191

91,547

Other debtors

2,156

2,063

11,347

93,610

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

9,199

6,584

Trade creditors

2,639

10,006

Taxation and social security

7,458

30,392

Other creditors

669,856

526,937

689,152

573,919

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

19,489

27,167

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

11,605

Ordinary

£1

11,605

11,605