CHILDRENSTOYS.COM LTD - Filleted accounts

Registered number

00621623

CHILDRENSTOYS.COM LTD

Filleted Accounts

31 March 2025

CHILDRENSTOYS.COM LTD
Registered number:		00621623
Balance Sheet
as at 31 March 2025

Notes			2025			2024
Restated
£				£
Fixed assets
Tangible assets	3		98,377			142,660

Current assets
Debtors	4	90,400			15,000
Investments held as current assets	5	1,241,613			1,066,987
Cash at bank and in hand		129,703			190,879
		1,461,716			1,272,866

Creditors: amounts falling due within one year	6	(5,087)			(12,530)

Net current assets			1,456,629			1,260,336

Total assets less current liabilities			1,555,006			1,402,996


Provisions for liabilities			(19,138)			-


Net assets			1,535,868			1,402,996

Capital and reserves
Called up share capital			4,000			4,000
Profit and loss account			1,531,868			1,398,996

Shareholders' funds			1,535,868			1,402,996

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Mr Robert Carr
Director
Approved by the board on 24 December 2025

CHILDRENSTOYS.COM LTD
Notes to the Accounts
for the year ended 31 March 2025


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 represents the proceeds from the sale of investments during the year. It is recognised at the point of legal completion of the transaction, net of any transaction 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:

	Freehold buildings	1% straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	236,771		3,666		240,437
	Disposals	(73,686)		1,778		(71,908)
	At 31 March 2025	163,085		5,444		168,529

	Depreciation
	At 1 April 2024	94,111		3,666		97,777
	Charge for the year	1,631		-		1,631
	On disposals	(31,034)		1,778		(29,256)
	At 31 March 2025	64,708		5,444		70,152

	Net book value
	At 31 March 2025	98,377		-		98,377
	At 31 March 2024	142,660		-		142,660


4	Debtors			2025		2024
£					£

	Other debtors			90,400		15,000

	Amounts due after more than one year included above			75,000		-


5	Investments held as current assets			2025		2024
£					£
	Fair value
	Listed investments			1,241,613		1,066,987

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments			60,359		-



6	Creditors: amounts falling due within one year			2025		2024
Restated
£					£

	Taxation and social security costs			487		880
	Other creditors			4,600		11,650
				5,087		12,530


7	Other information

	CHILDRENSTOYS.COM LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Elm Tree Cottage
	Riverside Road West
	Newton Ferrers
	Plymouth
	PL8 1AD