REGISTERED NUMBER: 12594102 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

COSMIC KIDS BRANDS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M Amor

Mrs J Amor

REGISTERED OFFICE:

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

REGISTERED NUMBER:

12594102 (England and Wales)

ACCOUNTANTS:

Richardson Jones

Chartered Accountants

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

FIXED ASSETS

Intangible assets

4

-

43,871

Tangible assets

5

49,082

29,592

49,082

73,463

CURRENT ASSETS

Debtors

6

26,837

274,409

Cash at bank

245,102

202,300

271,939

476,709

CREDITORS

Amounts falling due within one year

7

75,255

167,886

NET CURRENT ASSETS

196,684

308,823

TOTAL ASSETS LESS CURRENT LIABILITIES

245,766

382,286

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

245,764

382,284

245,766

382,286

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 10th June 2026 and were signed on its behalf by:

Mr M Amor - Director

Mrs J Amor - Director

1.	STATUTORY INFORMATION

Cosmic Kids Brands 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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 nil years.

Tangible fixed assets

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1st April 2025

and 31st March 2026

100,000

1,500,000

1,600,000

AMORTISATION

At 1st April 2025

97,258

1,458,871

1,556,129

Charge for year

2,742

41,129

43,871

At 31st March 2026

100,000

1,500,000

1,600,000

NET BOOK VALUE

At 31st March 2026

-

-

-

At 31st March 2025

2,742

41,129

43,871

5.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1st April 2025

31,150

Additions

26,745

At 31st March 2026

57,895

DEPRECIATION

At 1st April 2025

1,558

Charge for year

7,255

At 31st March 2026

8,813

NET BOOK VALUE

At 31st March 2026

49,082

At 31st March 2025

29,592

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

26,837

274,409

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

421

539

Taxation and social security

73,730

166,255

Other creditors

1,104

1,092

75,255

167,886