REGISTERED NUMBER: 04869798 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

KIDS STUFF LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J O Hartfield

D A Hartfield

R C Douglas

S O C Hartfield

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

04869798 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

69,271

78,825

Investments

5

4,000

4,000

73,271

82,825

CURRENT ASSETS

Stocks

1,637,449

1,508,000

Debtors

6

327,017

274,500

Cash at bank and in hand

636,581

485,805

2,601,047

2,268,305

CREDITORS

Amounts falling due within one year

7

(979,223

)

(878,088

)

NET CURRENT ASSETS

1,621,824

1,390,217

TOTAL ASSETS LESS CURRENT LIABILITIES

1,695,095

1,473,042

PROVISIONS FOR LIABILITIES

9

(15,261

)

(17,383

)

NET ASSETS

1,679,834

1,455,659

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

1,678,834

1,454,659

SHAREHOLDERS' FUNDS

1,679,834

1,455,659

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 12 August 2026 and were signed on its behalf by:

J O Hartfield - Director

1.	STATUTORY INFORMATION

Kids Stuff Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and business address can be found on the Company Information page.

The presentational 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 represents the fair value of consideration received or receivable net of VAT and trade discounts.

Revenue from the sale of goods and services is recognised at the point of sale or despatch.

Tangible fixed assets

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

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

Freehold property

-

straight line over 40 years

Leasehold improvements

-

over the period of the lease

Plant and machinery

-

25% on reducing balance

Fixtures, fittings and equipment

-

straight line over 10 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

straight line over 3 years

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Stocks

Stocks, which consist of toys, are valued at the lower of cost and estimated selling price less costs to complete and sell.

Financial instruments

Financial assets, liabilities, financial assets and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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 between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension plan for its employees. A defined contribution pension plan is a pension plan under which the company pays contributions into a separate. Once the contributions have been paid, the company has no further obligations.

The contributions are recognised as an expense in the income statement when they fall due. Amounts owed but not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Fixed asset investments

Investments in shares are included at cost less impairment.

Government assistance

Included in bank loans is a bounce back loan which is guaranteed by the government. As part of the bounce back loan scheme the government paid the first year of interest on the loan.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 70 (2025 - 68 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Leasehold

Plant and

property

improvements

machinery

£

£

£

COST

At 1 February 2025

3,146

37,156

77,686

Additions

-

9,277

4,114

At 31 January 2026

3,146

46,433

81,800

DEPRECIATION

At 1 February 2025

79

30,931

45,223

Charge for year

78

1,913

6,596

At 31 January 2026

157

32,844

51,819

NET BOOK VALUE

At 31 January 2026

2,989

13,589

29,981

At 31 January 2025

3,067

6,225

32,463

Fixtures,

fittings

and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

332,953

47,240

45,742

543,923

Additions

-

-

-

13,391

At 31 January 2026

332,953

47,240

45,742

557,314

DEPRECIATION

At 1 February 2025

308,409

34,714

45,742

465,098

Charge for year

11,226

3,132

-

22,945

At 31 January 2026

319,635

37,846

45,742

488,043

NET BOOK VALUE

At 31 January 2026

13,318

9,394

-

69,271

At 31 January 2025

24,544

12,526

-

78,825

5.	FIXED ASSET INVESTMENTS

Toymaster

investment

£

COST

At 1 February 2025

and 31 January 2026

4,000

NET BOOK VALUE

At 31 January 2026

4,000

At 31 January 2025

4,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

28,055

-

Amounts owed by group undertakings

149,185

143,585

Other debtors

149,777

130,915

327,017

274,500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

567,789

600,891

Taxation and social security

400,925

245,272

Other creditors

10,509

31,925

979,223

878,088

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

527,149

556,006

Between one and five years

1,410,671

1,317,068

In more than five years

536,626

766,236

2,474,446

2,639,310

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

15,261

17,383

Deferred tax

£

Balance at 1 February 2025

17,383

Accelerated capital allowances

(2,122

)

Balance at 31 January 2026

15,261

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

950

Ordinary A

£1

950

950

50

Ordinary B

£1

50

50

1,000

1,000

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end £264 (2025: £5,536) was owed to the company by key management personnel. During the year, key management personnel made repayments of £6,290 and advanced £1,018. These loans are interest free and repayable on demand.

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The company is wholly owned by Hartfield Holdings Ltd which in turn is controlled by the directors, J O Hartfield and Mrs D A Hartfield.