REGISTERED NUMBER: 02661335 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Toy Retailers Association

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

G R Hook

Ms R Marshall

P A Reader

G R Sheffield

K J Simpson

SECRETARY:

K J Simpson

REGISTERED OFFICE:

The Northdown

Cranbrook Road

Goudhurst

Cranbrook

Kent

TN17 1DP

REGISTERED NUMBER:

02661335 (England and Wales)

ACCOUNTANTS:

ah partnership

Chartered Accountants

Stanley House

49 Dartford Road

Sevenoaks

Kent

TN13 3TE

CURRENT ASSETS

Debtors

18,641

1,470

Cash at bank

309,531

401,867

328,172

403,337

CREDITORS

Amounts falling due within one year

54,811

143,205

NET CURRENT ASSETS

273,361

260,132

TOTAL ASSETS LESS CURRENT LIABILITIES

273,361

260,132

RESERVES

Retained earnings

4

273,361

260,132

273,361

260,132

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 July 2026 and were signed on its behalf by:

K J Simpson - Director

1.	STATUTORY INFORMATION

Toy Retailers Association 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 comprises the invoiced value of goods and services supplied by the company, net of value added tax.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the statement of financial position date. The company is only required to pay tax on its investment income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

RESERVES

Retained

earnings

£

At 1 January 2025

260,132

Profit for the year

13,229

At 31 December 2025

273,361

5.	ULTIMATE CONTROLLING PARTY

The company is limited by guarantee and the ultimate controlling parties are deemed to be K J Simpson, G R Sheffield, P A Reader, Ms. R Marshall and G R Hook, the directors of the company.