REGISTERED NUMBER: 07996420 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

The Good Toy Guide Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

A Gummer

E Brodnock

Registered office:

11 Hinton Road

Brackley

Northamptonshire

NN13 7EQ

Registered number:

07996420 (England and Wales)

Accountants:

Pinkham Blair

Chartered Accountants

87a High Street

The Old Town

Hemel Hempstead

Hertfordshire

HP1 3AH

Fixed assets

Intangible assets

4

18,027

20,135

Tangible assets

5

1,896

2,422

19,923

22,557

Current assets

Stocks

-

1,768

Debtors

6

36,618

11,347

Cash at bank and in hand

1,773

4,268

38,391

17,383

Creditors

Amounts falling due within one year

7

696,102

689,152

Net current liabilities

(657,711

)

(671,769

)

Total assets less current liabilities

(637,788

)

(649,212

)

Creditors

Amounts falling due after more than one year

8

-

19,489

Net liabilities

(637,788

)

(668,701

)

Capital and reserves

Called up share capital

9

11,605

11,605

Share premium

70,871

70,871

Retained earnings

(720,264

)

(751,177

)

Shareholders' funds

(637,788

)

(668,701

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 15 October 2026 and were signed on its behalf by:

A Gummer - Director

1.	Statutory information

The Good Toy Guide Limited 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost and 10% on cost

Stocks

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

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 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.

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 scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The company has net liabilities at 31 March 2026 and is reliant on the continuing support of the director.

3.	Employees and directors

The average number of employees during the year was 7 (2025 - 11 ) .

4.	Intangible fixed assets

Other

intangible

assets

£

Cost

At 1 April 2025

40,312

Additions

1,376

At 31 March 2026

41,688

Amortisation

At 1 April 2025

20,177

Charge for year

3,484

At 31 March 2026

23,661

Net book value

At 31 March 2026

18,027

At 31 March 2025

20,135

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 April 2025

and 31 March 2026

11,774

Depreciation

At 1 April 2025

9,352

Charge for year

526

At 31 March 2026

9,878

Net book value

At 31 March 2026

1,896

At 31 March 2025

2,422

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

4,336

9,191

Other debtors

32,282

2,156

36,618

11,347

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

-

9,199

Trade creditors

6,885

2,639

Taxation and social security

11,994

7,458

Other creditors

677,223

669,856

696,102

689,152

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

-

19,489

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

11,605

Ordinary

£1

11,605

11,605