REGISTERED NUMBER: 05419983 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PLAYMANIA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A R Howcroft

Mrs S A M Howcroft

REGISTERED OFFICE:

Unit 9b, Brookfields Way

Manvers

Rotherham

South Yorkshire

S63 5DL

REGISTERED NUMBER:

05419983 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

46,057

35,464

CURRENT ASSETS

Stocks

11,709

7,034

Debtors

5

13,756

12,772

Cash at bank and in hand

125,850

102,870

151,315

122,676

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

42,663

46,528

NET CURRENT ASSETS

108,652

76,148

TOTAL ASSETS LESS CURRENT LIABILITIES

154,709

111,612

PROVISIONS FOR LIABILITIES

8,211

6,080

NET ASSETS

146,498

105,532

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

146,496

105,530

SHAREHOLDERS' FUNDS

146,498

105,532

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 3 August 2026 and were signed on its behalf by:

Mr A R Howcroft - Director

1.	STATUTORY INFORMATION

Playmania 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover 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 transaction can be measured reliably.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant & Machinery

25% reducing balance

Fixtures & Fittings

25% reducing balance

Office Equipment

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 36 (2025 - 41 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Equipment

Totals

£

£

£

£

COST

At 1 April 2025

126,815

62,987

11,531

201,333

Additions

13,719

7,389

2,363

23,471

At 31 March 2026

140,534

70,376

13,894

224,804

DEPRECIATION

At 1 April 2025

115,193

41,232

9,444

165,869

Charge for year

5,478

6,485

915

12,878

At 31 March 2026

120,671

47,717

10,359

178,747

NET BOOK VALUE

At 31 March 2026

19,863

22,659

3,535

46,057

At 31 March 2025

11,622

21,755

2,087

35,464

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by participating interests

13,756

12,772

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

(2,178

)

10,934

Corporation tax

9,793

6,190

Social security and other taxes

(1,815

)

-

VAT

30,341

23,830

Other creditors

762

-

Accruals and deferred income

5,760

5,574

42,663

46,528

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

A Ordinary

£1

1

1

1

B Ordinary

£1

1

1

2

2

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Howcroft Group Ltd by virtue of its 100% shareholding.