Company registration number 06835226 (England and Wales)
THE TOY BARNHAUS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
THE TOY BARNHAUS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
THE TOY BARNHAUS LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
page 1
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
62,873
83,182
Investments
5
4,000
4,000
66,873
87,182
Current assets
Stocks
718,543
770,174
Debtors
6
121,157
144,705
Cash at bank and in hand
918,639
599,124
1,758,339
1,514,003
Creditors: amounts falling due within one year
7
(1,278,518)
(1,082,230)
Net current assets
479,821
431,773
Total assets less current liabilities
546,694
518,955
Provisions for liabilities
(11,946)
(15,805)
Net assets
534,748
503,150
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
533,748
502,150
Total equity
534,748
503,150
THE TOY BARNHAUS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
page 2

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 August 2026 and are signed on its behalf by:
Mr S P Barnes
Director
Company registration number 06835226 (England and Wales)
THE TOY BARNHAUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
page 3
1
Accounting policies
Company information

The Toy Barnhaus Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 64-65, County Mall, Crawley, West Sussex, RH10 1FD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Legal fees and stamp duty re leases
20% straight line
Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Office equipment
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Shares held in other organisations are measured at cost. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.5
Stocks

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

THE TOY BARNHAUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
page 4

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities 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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

THE TOY BARNHAUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
page 5
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
85
85
THE TOY BARNHAUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
page 6
4
Tangible fixed assets
Legal fees and stamp duty re leases
Plant and equipment
Fixtures and fittings
Office equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 February 2025
11,348
826
498,049
81,341
46,896
638,460
Additions
-
0
-
0
-
0
615
-
0
615
At 31 January 2026
11,348
826
498,049
81,956
46,896
639,075
Depreciation and impairment
At 1 February 2025
11,348
688
435,615
65,860
41,767
555,278
Depreciation charged in the year
-
0
35
15,608
3,999
1,282
20,924
At 31 January 2026
11,348
723
451,223
69,859
43,049
576,202
Carrying amount
At 31 January 2026
-
103
46,826
12,097
3,847
62,873
At 31 January 2025
-
0
138
62,434
15,481
5,129
83,182
5
Fixed asset investments
2026
2025
£
£
Other investments other than loans
4,000
4,000
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
121,157
144,705
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
940,827
776,568
Corporation tax
69,701
28,152
Other taxation and social security
229,973
222,786
Other creditors
14,868
20,814
Accruals and deferred income
23,149
33,910
1,278,518
1,082,230
THE TOY BARNHAUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
page 7
8
Contingent liabilities

Toymaster Limited hold a fixed and floating charge over the assets of The Toy Barnhaus Limited.

THE TOY BARNHAUS LIMITED
MANAGEMENT INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2026
2026-01-31 2025-02-01 false false false 19 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr S P Barnes Mr M Buschhaus Mr R Baker - (non-exec)Mr S P Barnes 06835226 2025-02-01 2026-01-31 06835226 2026-01-31 06835226 2025-01-31 06835226 core:PlantMachinery 2026-01-31 06835226 core:FurnitureFittings 2026-01-31 06835226 core:ComputerEquipment 2026-01-31 06835226 core:MotorVehicles 2026-01-31 06835226 core:LandBuildings 2025-01-31 06835226 core:PlantMachinery 2025-01-31 06835226 core:FurnitureFittings 2025-01-31 06835226 core:ComputerEquipment 2025-01-31 06835226 core:MotorVehicles 2025-01-31 06835226 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 06835226 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 06835226 core:ShareCapital 2026-01-31 06835226 core:ShareCapital 2025-01-31 06835226 core:RetainedEarningsAccumulatedLosses 2026-01-31 06835226 core:RetainedEarningsAccumulatedLosses 2025-01-31 06835226 bus:CompanySecretaryDirector1 2025-02-01 2026-01-31 06835226 core:LandBuildings core:LongLeaseholdAssets 2025-02-01 2026-01-31 06835226 core:PlantMachinery 2025-02-01 2026-01-31 06835226 core:FurnitureFittings 2025-02-01 2026-01-31 06835226 core:ComputerEquipment 2025-02-01 2026-01-31 06835226 core:MotorVehicles 2025-02-01 2026-01-31 06835226 2024-02-01 2025-01-31 06835226 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-01-31 06835226 core:PlantMachinery 2025-01-31 06835226 core:FurnitureFittings 2025-01-31 06835226 core:ComputerEquipment 2025-01-31 06835226 core:MotorVehicles 2025-01-31 06835226 2025-01-31 06835226 core:LandBuildings core:LeasedAssetsHeldAsLessee 2026-01-31 06835226 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 06835226 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 06835226 bus:FRS102 2025-02-01 2026-01-31 06835226 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 06835226 bus:Director1 2025-02-01 2026-01-31 06835226 bus:Director2 2025-02-01 2026-01-31 06835226 bus:Director3 2025-02-01 2026-01-31 06835226 bus:CompanySecretary1 2025-02-01 2026-01-31 06835226 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 06835226 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP