TINY TOES (HERTFORD) LTD


Directors	GARCIA, Karina
	SETHI, Avinash
	UNADKAT, Sunil


Registered Address	41 Chambers' Street
	Hertford
	SG14 1PL


Registered Number	10876848 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		8,000		12,000
Tangible assets	4		57,796		9,321
			65,796		21,321
Current assets
Debtors	5,6	194,491		65,186
Cash at bank and on hand		9,675		23,565
		204,166		88,751
Creditors amounts falling due within one year	7	(179,809)		(74,168)
Net current assets (liabilities)			24,357		14,583
Total assets less current liabilities			90,153		35,904
Net assets			90,153		35,904
Capital and reserves
Called up share capital			100		100
Profit and loss account			90,053		35,804
Shareholders' funds			90,153		35,904

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 Directors acknowledge 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 Board of Directors on 28 April 2026, and are signed on its behalf by:

SETHI, Avinash
Director

UNADKAT, Sunil
Director

Registered Company No. 10876848

TINY TOES (HERTFORD) LTD

Notes to the Financial Statements
for the year ended 31 October 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Related parties
	The balance as at YE 2025 of Tiny Toes Capital is £178,665 Dr. (2024 : 55,900 )

2.	Average number of employees


		2025		2024
	Average number of employees during the year	27		14

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 November 24	40,000	40,000
At 31 October 25	40,000	40,000
Amortisation and impairment
At 01 November 24	28,000	28,000
Charge for year	4,000	4,000
At 31 October 25	32,000	32,000
Net book value
At 31 October 25	8,000	8,000
At 31 October 24	12,000	12,000

4.	Tangible fixed assets

	Land & buildings	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 November 24	6,838	-	-	8,847	15,685
Additions	46,479	200	12,745	813	60,237
At 31 October 25	53,317	200	12,745	9,660	75,922
Depreciation and impairment
At 01 November 24	969	-	-	5,395	6,364
Charge for year	5,420	-	6,334	8	11,762
At 31 October 25	6,389	-	6,334	5,403	18,126
Net book value
At 31 October 25	46,928	200	6,411	4,257	57,796
At 31 October 24	5,869	-	-	3,452	9,321


	Land & Building includes leasehold improvment of £53,317.

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,766	337
Other debtors	200	-
Prepayments and accrued income	13,860	8,949
Total	15,826	9,286

6.	Debtors: amounts due after one year

	2025	2024
	£	£
Amounts owed by group undertakings	178,665	55,900
Total	178,665	55,900

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	133,437	42,010
Taxation and social security	13,015	6,953
Other creditors	31,008	22,892
Accrued liabilities and deferred income	2,349	2,313
Total	179,809	74,168

8.	Directors advances, credits and guarantees
	Other Creditors include Directors' loan balances as at Year end 2025 : Sunil - £42.26 Cr. (2024 : £30.41 Cr.) & Karina - 2024 : £62.39 Cr. (2024 : £62.39 Cr.) & Avinash -£32.40 Cr. (2024 : NIL)

9.	Related party transactions
	Debtors includes balance of £178,665 related to Tiny Toes Capital Limited.