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COMPANY REGISTRATION NUMBER: 07499143

Come Into Play Limited

Filleted Unaudited Financial Statements

31 March 2025

Come Into Play Limited

Financial Statements

Year ended 31 March 2025

Contents | Page

Balance sheet | 1

Notes to the financial statements | 3

Come Into Play Limited

Balance Sheet

31 March 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 6,139 | 6,588

Current assets

Stocks | 5,000 | 1,405
Debtors | 6 | 12,610 | 11,233
Cash at bank and in hand | 36,549 | 54,649
| -------- | --------
| 54,159 | 67,287

Creditors: amounts falling due within one year | 7 | 76,205 | 102,892
| -------- | ---------
Net current liabilities | 22,046 | 35,605
| -------- | --------
Total assets less current liabilities | ( 15,907) | ( 29,017)

Creditors: amounts falling due after more than one year | 8 | 1,174 | 7,054
| -------- | --------
Net liabilities | ( 17,081) | ( 36,071)
| -------- | --------

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | ( 17,083) | ( 36,073)
| -------- | --------
Shareholders deficit | ( 17,081) | ( 36,071)
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Come Into Play Limited

Balance Sheet (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 17 October 2025 , and are signed on behalf of the board by:

Ms C Lim |
Director |

Company registration number: 07499143

Come Into Play Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Minnie Farm, Red Hall Lane, Halmer End, Stoke-On-Trent, ST7 8AX.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
Going concern
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the director that they will continue to give financial support to the company for twelve months from the date of signing these financial statements. On this basis, the director considers it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.
Revenue recognition
Turnover comprises the value of sales (exclusive of VAT) of goods and services provided in the normal course of business. Turnover is recognised when goods and services are sold as per the till records.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Property improvements | - | 10% straight line
| Plant and machinery | - | Hard play equipment 12.5% straight line, Soft play equipment 33.33% strai
| Fixtures and fittings | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and cash in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value. Loans Loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 22 (2024: 23 ).
5. Tangible assets

| Short leasehold property | Plant and machinery | Fixtures and fittings | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2024 | 12,400 | 162,899 | 50,767 | 226,066
Additions | – | 717 | 471 | 1,188
| -------- | --------- | -------- | ---------
At 31 March 2025 | 12,400 | 163,616 | 51,238 | 227,254
| -------- | --------- | -------- | ---------
Depreciation |  |  |  |
At 1 April 2024 | 6,200 | 162,899 | 50,379 | 219,478
Charge for the year | 1,240 | 90 | 307 | 1,637
| -------- | --------- | -------- | ---------
At 31 March 2025 | 7,440 | 162,989 | 50,686 | 221,115
| -------- | --------- | -------- | ---------
Carrying amount |  |  |  |
At 31 March 2025 | 4,960 | 627 | 552 | 6,139
| -------- | --------- | -------- | ---------
At 31 March 2024 | 6,200 | – | 388 | 6,588
| -------- | --------- | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 12,610 | 11,233
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 3,789 | 5,000
Trade creditors | 19,756 | 20,025
Social security and other taxes | 19,138 | 21,670
Other creditors | 33,522 | 56,197
| -------- | ---------
| 76,205 | 102,892
| -------- | ---------

HSBC bank PLC has a fixed and floating charge over the company and all property and assets present and future.
8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,174 | 7,054
| ------- | -------

HSBC bank PLC has a fixed and floating charge over the company and all property and assets present and future.
9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 70,000 | 68,000
Later than 1 year and not later than 5 years | 116,667 | 181,333
| --------- | ---------
| 186,667 | 249,333
| --------- | ---------