REGISTERED NUMBER: 09553225 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

The Boing Boing Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M C Elwell

Ms K J Hughes

M J Kelly

SECRETARY:

Ms K J Hughes

REGISTERED OFFICE:

8,9 & 10 Kelvin Way Trading Estate

Kelvin Way

West Bromwich

West Midlands

B70 7TN

REGISTERED NUMBER:

09553225 (England and Wales)

AUDITORS:

Locke Williams Associates LLP

Chartered Accountants

Registered Auditors

Studio 2

50-54 St Pauls Square

Birmingham

West Midlands

B3 1QS

FIXED ASSETS

Investments

4

2,526,991

2,526,991

CURRENT ASSETS

Debtors

5

50

50

Cash at bank

90

239

140

289

CREDITORS

Amounts falling due within one year

6

2,327,982

2,027,850

NET CURRENT LIABILITIES

(2,327,842

)

(2,027,561

)

TOTAL ASSETS LESS CURRENT LIABILITIES

199,149

499,430

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

199,049

499,330

SHAREHOLDERS' FUNDS

199,149

499,430

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

Ms K J Hughes - Director

1.	STATUTORY INFORMATION

The Boing Boing Group Ltd 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.

Preparation of consolidated financial statements

The financial statements contain information about The Boing Boing Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, Central Group (Manufacturing) Ltd, Units 8, 9 & 10 Kelvin Way Trading Estate Kelvin Way.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 and are subsequently carried at amortised cost 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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

2,526,991

NET BOOK VALUE

At 31 January 2026

2,526,991

At 31 January 2025

2,526,991

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

50

50

Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Amounts owed to group undertakings

2,323,525

1,568,184

Amounts owed to associates

-

446,004

Taxation and social security

3,157

2,368

Other creditors

1,300

11,294

2,327,982

2,027,850

Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

40

Ordinary A

£1

40

40

5

Ordinary B

£1

5

5

50

Ordinary C

£1

50

50

5

Ordinary F

£1

5

5

100

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Williams FCA FCCA (Senior Statutory Auditor)

for and on behalf of Locke Williams Associates LLP

9.	RELATED PARTY DISCLOSURES

Entities with control, joint control or significant influence over the entity

31.1.26

31.1.25

£

£

Management charges paid to

18,400

16,431

Dividends paid to

303,000

155,950

Amount due to related party

87,004

446,004

Other entities in the same group

31.1.26

31.1.25

£

£

Dividends received from

-

620,975

Amount due to related party

2,236,521

1,568,184

10.	ULTIMATE PARENT UNDERTAKING & CONTROLLING PARTY

The immediate and ultimate parent company and controlling party is Central Group (Manufacturing) Ltd.

The smallest group into which The Boing Boing Group Ltd is consolidated into, is Central Group (Manufacturing) Ltd. The financial statements of Central Group (Manufacturing) Ltd are available to the public and may be obtained from:

The company secretary

Units 8, 9 & 10 Kelvin Way Trading Estate

Kelvin Way

West Bromwich

West Midlands

B70 7TN