Abceta Playthings Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Abceta Playthings Limited

Company Information

Director	Mr Terry John Denton

Company secretary

Mrs Gunvor Margareta Denton

Registered office

19 Torkington Road Hazel Grove Stockport Cheshire SK7 4RG

Accountants

Lucraft Hodgson & Dawes LLP Ground Floor 19 New Road Brighton East Sussex BN1 1UF

Abceta Playthings Limited

(Registration number: 00982372)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed Assets
Tangible Assets	4	14,434	66,792
Investment property	5	150,000	-
		164,434	66,792
Current assets
Debtors	6	3,930	1,690
Cash at bank and in hand		29,450	27,719
		33,380	29,409
Creditors: Amounts falling due within one year	7	(1,250)	(2,754)
Net current assets		32,130	26,655
Net assets		196,564	93,447
Capital and Reserves
Called up share capital		1,000	1,000
Other reserves		83,320	14,810
Retained Earnings		112,244	77,637
Shareholders' funds		196,564	93,447

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 October 2026
 

......................................... Mr Terry John Denton Director

Abceta Playthings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
19 Torkington Road
Hazel Grove
Stockport
Cheshire
SK7 4RG

These financial statements were authorised for issue by the director on 14 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Abceta Playthings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	20% Reducing Balance
Fixture & Fittings	15% Reducing Balance
Office Equipment	20% Reducing Balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Abceta Playthings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, analysed by category was as follows:

	2026  No.	2025  No.
Administration and support	2	2
	2	2

Abceta Playthings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible Assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 February 2025	53,740	26,732	55,139	135,611
Additions	-	3,737	-	3,737
Transfers to/from investment property	(53,740)	-	-	(53,740)
At 31 January 2026	-	30,469	55,139	85,608
Depreciation
At 1 February 2025	-	16,355	52,464	68,819
Charge for the year	-	1,820	535	2,355
At 31 January 2026	-	18,175	52,999	71,174
Carrying amount
At 31 January 2026	-	12,294	2,140	14,434
At 31 January 2025	53,740	10,377	2,675	66,792

5	Investment properties

	2026 £
Additions	53,740
Fair value adjustments	96,260
At 31 January	150,000

The company's investment property at 31 January 2026 is held at open market values. The investment properties were valued by Mr T Denton, director.

Abceta Playthings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Debtors

Current	2026 £	2025 £
Prepayments	234	-
Other debtors	3,696	1,690
	3,930	1,690

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	-	1,620
Accruals and deferred income		1,250	1,134
		1,250	2,754

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	-	1,620

Abceta Playthings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

9	Related party transactions

Loans to related parties

2026	Key management £	Total £
Advanced	2,005	2,005
At end of period	2,005	2,005

Terms of loans to related parties

During the year the company provided the director with an interest free loan which was unsecured and repayable on demand.
 

Loans from related parties

2026	Key management £	Total £
At start of period	1,620	1,620
Repaid	(1,620)	(1,620)
At end of period	-	-

2025	Key management £	Total £
At start of period	6,077	6,077
Repaid	(4,457)	(4,457)
At end of period	1,620	1,620

Terms of loans from related parties

During the year the director provided the company with an interest free loan which was unsecured and repayable on demand.