10 January 2025 false No description of principal activity Taxfiler 2024.6 16175147business:PrivateLimitedCompanyLtd2025-01-102026-01-31 161751472025-01-09 161751472025-01-102026-01-31 16175147business:AuditExempt-NoAccountantsReport2025-01-102026-01-31 16175147business:FilletedAccounts2025-01-102026-01-31 161751472026-01-31 16175147business:Director12025-01-102026-01-31 16175147business:RegisteredOffice2025-01-102026-01-31 16175147core:WithinOneYear2026-01-31 16175147core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 16175147core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 16175147core:PreviouslyStatedAmount2026-01-31 16175147business:SmallEntities2025-01-102026-01-31 16175147countries:EnglandWales2025-01-102026-01-31 iso4217:GBP xbrli:pure
Company Registration No. 16175147 (England and Wales)
Toytime Limited Unaudited accounts for the period from 10 January 2025 to 31 January 2026
Toytime Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Toytime Limited Company Information for the period from 10 January 2025 to 31 January 2026
Director
Martin Richardson
Company Number
16175147 (England and Wales)
Registered Office
Toytime Limited Beach Road Barmouth LL42 1LP United Kingdom
Accountants
Power Accountants, Business and Tax Advisors Limited Royal House, 14 Upper Northgate Street Chester CH1 4EE
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Toytime Limited Statement of financial position as at 31 January 2026
2026 
Notes
£ 
Current assets
Inventories
80,518 
Debtors
4
1,041 
Cash at bank and in hand
137,416 
218,975 
Creditors: amounts falling due within one year
5
(116,942)
Net current assets
102,033 
Net assets
102,033 
Capital and reserves
Called up share capital
1 
Profit and loss account
102,032 
Shareholders' funds
102,033 
For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2026 and were signed on its behalf by
Martin Richardson Director Company Registration No. 16175147
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Toytime Limited Notes to the Accounts for the period from 10 January 2025 to 31 January 2026
1
Statutory information
Toytime Limited is a private company, limited by shares, registered in England and Wales, registration number 16175147. The registered office is Toytime Limited, Beach Road, Barmouth, LL42 1LP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A"Small Entities “of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.
4
Debtors
2026 
£ 
Amounts falling due within one year
VAT
1,041 
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Toytime Limited Notes to the Accounts for the period from 10 January 2025 to 31 January 2026
5
Creditors: amounts falling due within one year
2026 
£ 
Trade creditors
9,797 
Taxes and social security
28,744 
Other creditors
60,046 
Loans from directors
15,265 
Accruals
3,090 
116,942 
6
Average number of employees
During the period the average number of employees was 3.
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