MORE FOR KIDS LTD.


Director	TAYLOR, Caroline Elaine


Registered Address	10 London Mews
	London Mews
	London
	W2 1HY


Registered Number	08393771 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		191		254
Tangible assets	4		44		218
			235		472
Current assets
Stocks	5	55,234		50,000
Debtors		1,461		1,957
Cash at bank and on hand		208		881
		56,903		52,838
Creditors amounts falling due within one year	6	(105,211)		(87,716)
Net current assets (liabilities)			(48,308)		(34,878)
Total assets less current liabilities			(48,073)		(34,406)
Creditors amounts falling due after one year	7		(7,026)		(14,273)
Net assets			(55,099)		(48,679)
Capital and reserves
Called up share capital			100		100
Share premium			69,900		69,900
Profit and loss account			(125,099)		(118,679)
Shareholders' funds			(55,099)		(48,679)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 December 2025, and are signed on its behalf by:

TAYLOR, Caroline Elaine
Director
Registered Company No. 08393771

MORE FOR KIDS LTD.

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	4,383	4,383
At 31 March 25	4,383	4,383
Amortisation and impairment
At 01 April 24	4,129	4,129
Charge for year	63	63
At 31 March 25	4,192	4,192
Net book value
At 31 March 25	191	191
At 31 March 24	254	254

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	2,027	2,027
At 31 March 25	2,027	2,027
Depreciation and impairment
At 01 April 24	1,809	1,809
Charge for year	174	174
At 31 March 25	1,983	1,983
Net book value
At 31 March 25	44	44
At 31 March 24	218	218

5.	Stocks

	2025	2024
	£	£
Other stocks	55,234	50,000
Total	55,234	50,000

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	8,262	2,976
Bank borrowings and overdrafts	18,993	18,841
Other creditors	77,683	65,620
Accrued liabilities and deferred income	273	279
Total	105,211	87,716


	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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	7,026	14,273
Total	7,026	14,273