TODDLE ABOUT LIMITED

TODDLE ABOUT LIMITED - Company Information

2022-05-012023-04-302023-04-30false09530187TODDLE ABOUT LIMITED2024-01-20iso4217:GBPxbrli:pure095301872022-05-01095301872023-04-30095301872022-05-012023-04-30095301872021-05-01095301872022-04-30095301872021-05-012022-04-3009530187bus:SmallEntities2022-05-012023-04-3009530187bus:AuditExempt-NoAccountantsReport2022-05-012023-04-3009530187bus:FullAccounts2022-05-012023-04-3009530187bus:PrivateLimitedCompanyLtd2022-05-012023-04-3009530187core:WithinOneYear2023-04-3009530187core:AfterOneYear2023-04-3009530187core:WithinOneYear2022-04-3009530187core:AfterOneYear2022-04-3009530187core:ShareCapital2023-04-3009530187core:SharePremium2023-04-3009530187core:RevaluationReserve2023-04-3009530187core:OtherReservesSubtotal2023-04-3009530187core:RetainedEarningsAccumulatedLosses2023-04-3009530187core:ShareCapital2022-04-3009530187core:SharePremium2022-04-3009530187core:RevaluationReserve2022-04-3009530187core:OtherReservesSubtotal2022-04-3009530187core:RetainedEarningsAccumulatedLosses2022-04-3009530187core:LandBuildings2023-04-3009530187core:PlantMachinery2023-04-3009530187core:Vehicles2023-04-3009530187core:FurnitureFittings2023-04-3009530187core:OfficeEquipment2023-04-3009530187core:NetGoodwill2023-04-3009530187core:IntangibleAssetsOtherThanGoodwill2023-04-3009530187core:ListedExchangeTraded2023-04-3009530187core:UnlistedNon-exchangeTraded2023-04-3009530187core:LandBuildings2022-04-3009530187core:PlantMachinery2022-04-3009530187core:Vehicles2022-04-3009530187core:FurnitureFittings2022-04-3009530187core:OfficeEquipment2022-04-3009530187core:NetGoodwill2022-04-3009530187core:IntangibleAssetsOtherThanGoodwill2022-04-3009530187core:ListedExchangeTraded2022-04-3009530187core:UnlistedNon-exchangeTraded2022-04-3009530187core:LandBuildings2022-05-012023-04-3009530187core:PlantMachinery2022-05-012023-04-3009530187core:Vehicles2022-05-012023-04-3009530187core:FurnitureFittings2022-05-012023-04-3009530187core:OfficeEquipment2022-05-012023-04-3009530187core:NetGoodwill2022-05-012023-04-3009530187core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3009530187core:ListedExchangeTraded2022-05-012023-04-3009530187core:UnlistedNon-exchangeTraded2022-05-012023-04-3009530187core:MoreThanFiveYears2022-05-012023-04-3009530187core:Non-currentFinancialInstruments2023-04-3009530187core:Non-currentFinancialInstruments2022-04-3009530187dpl:CostSales2022-05-012023-04-3009530187dpl:DistributionCosts2022-05-012023-04-3009530187core:LandBuildings2022-05-012023-04-3009530187core:PlantMachinery2022-05-012023-04-3009530187core:Vehicles2022-05-012023-04-3009530187core:FurnitureFittings2022-05-012023-04-3009530187core:OfficeEquipment2022-05-012023-04-3009530187dpl:AdministrativeExpenses2022-05-012023-04-3009530187core:NetGoodwill2022-05-012023-04-3009530187core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3009530187dpl:GroupUndertakings2022-05-012023-04-3009530187dpl:ParticipatingInterests2022-05-012023-04-3009530187dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3009530187core:ListedExchangeTraded2022-05-012023-04-3009530187dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3009530187core:UnlistedNon-exchangeTraded2022-05-012023-04-3009530187dpl:CostSales2021-05-012022-04-3009530187dpl:DistributionCosts2021-05-012022-04-3009530187core:LandBuildings2021-05-012022-04-3009530187core:PlantMachinery2021-05-012022-04-3009530187core:Vehicles2021-05-012022-04-3009530187core:FurnitureFittings2021-05-012022-04-3009530187core:OfficeEquipment2021-05-012022-04-3009530187dpl:AdministrativeExpenses2021-05-012022-04-3009530187core:NetGoodwill2021-05-012022-04-3009530187core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-3009530187dpl:GroupUndertakings2021-05-012022-04-3009530187dpl:ParticipatingInterests2021-05-012022-04-3009530187dpl:GroupUndertakingscore:ListedExchangeTraded2021-05-012022-04-3009530187core:ListedExchangeTraded2021-05-012022-04-3009530187dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-05-012022-04-3009530187core:UnlistedNon-exchangeTraded2021-05-012022-04-3009530187core:NetGoodwill2023-04-3009530187core:IntangibleAssetsOtherThanGoodwill2023-04-3009530187core:LandBuildings2023-04-3009530187core:PlantMachinery2023-04-3009530187core:Vehicles2023-04-3009530187core:FurnitureFittings2023-04-3009530187core:OfficeEquipment2023-04-3009530187core:AfterOneYear2023-04-3009530187core:WithinOneYear2023-04-3009530187core:ListedExchangeTraded2023-04-3009530187core:UnlistedNon-exchangeTraded2023-04-3009530187core:ShareCapital2023-04-3009530187core:SharePremium2023-04-3009530187core:RevaluationReserve2023-04-3009530187core:OtherReservesSubtotal2023-04-3009530187core:RetainedEarningsAccumulatedLosses2023-04-3009530187core:NetGoodwill2022-04-3009530187core:IntangibleAssetsOtherThanGoodwill2022-04-3009530187core:LandBuildings2022-04-3009530187core:PlantMachinery2022-04-3009530187core:Vehicles2022-04-3009530187core:FurnitureFittings2022-04-3009530187core:OfficeEquipment2022-04-3009530187core:AfterOneYear2022-04-3009530187core:WithinOneYear2022-04-3009530187core:ListedExch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Registered Number
09530187
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

TODDLE ABOUT LIMITED

Company Information
for the year from 1 May 2022 to 30 April 2023


Directors	FREED, Ruth Elizabeth
	FREED, Timothy Andrew
	WADEY, Alec Ian


Registered Address	Unit 3 Yorks Farm Business Centre
	Watling Street
	Towcester
	NN12 8EU


Registered Number	09530187 (England and Wales)

TODDLE ABOUT LIMITED

Balance Sheet as at
30 April 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Intangible assets	6		2,240		2,660
Tangible assets	7		83		212
			2,323		2,872
Current assets
Debtors	8	3,534		6,179
Cash at bank and on hand		9,968		12,256
		13,502		18,435
Creditors amounts falling due within one year	9	(8,784)		(20,318)
Net current assets (liabilities)			4,718		(1,883)
Total assets less current liabilities			7,041		989
Creditors amounts falling due after one year	10		(8,500)		(8,500)
Provisions for liabilities	11		(16)		(40)
Net assets			(1,475)		(7,551)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(1,575)		(7,651)
Shareholders' funds			(1,475)		(7,551)

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 20 January 2024, and are signed on its behalf by:

FREED, Timothy Andrew
Director
Registered Company No. 09530187

TODDLE ABOUT LIMITED

Notes to the Financial Statements
for the year ended 30 April 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Principal activities
	The principal activity of the company is Magazine Publisher

4.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Intangible assets policy
	Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Asset class: Amortisation method rate: Website Costs 10 Years

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

5.	Employee information


		2023		2022
	Average number of employees during the year	3		3

6.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 May 22	4,200	4,200
At 30 April 23	4,200	4,200
Amortisation and impairment
At 01 May 22	1,540	1,540
Charge for year	420	420
At 30 April 23	1,960	1,960
Net book value
At 30 April 23	2,240	2,240
At 30 April 22	2,660	2,660

7.	Property, plant and equipment

	Office Equipment	Total
	£	£
Cost or valuation
At 01 May 22	2,129	2,129
At 30 April 23	2,129	2,129
Depreciation and impairment
At 01 May 22	1,917	1,917
Charge for year	129	129
At 30 April 23	2,046	2,046
Net book value
At 30 April 23	83	83
At 30 April 22	212	212

8.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	1,341	4,357
Other debtors	1,838	1,707
Prepayments and accrued income	355	115
Total	3,534	6,179


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

9.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	519	9,733
Taxation and social security	5,856	3,685
Other creditors	1,009	1,093
Accrued liabilities and deferred income	1,400	5,807
Total	8,784	20,318


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

10.	Creditors after one year

	2023	2022
	£	£
Other creditors	8,500	8,500
Total	8,500	8,500

11.	Provisions for liabilities

	2023	2022
	£	£
Net deferred tax liability (asset)	16	40
Total	16	40