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REGISTERED NUMBER: 05642467 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2017

for

JDS Toys & Games Limited

JDS Toys & Games Limited (Registered number: 05642467)






Contents of the Financial Statements
for the Year Ended 31 March 2017




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JDS Toys & Games Limited

Company Information
for the Year Ended 31 March 2017







DIRECTOR: J R Deverell





SECRETARY: R W Deverell





REGISTERED OFFICE: R17 Enterprise Zone
Marshall Way
Commerce Park
Frome
Somerset
BA11 2FE





REGISTERED NUMBER: 05642467 (England and Wales)

JDS Toys & Games Limited (Registered number: 05642467)

Balance Sheet
31 March 2017

2017 2016
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 158,033 144,898

CURRENT ASSETS
Stocks 140,717 163,274
Debtors 5 27,018 4,550
Cash at bank and in hand 40,389 39,010
208,124 206,834
CREDITORS
Amounts falling due within one year 6 90,618 84,336
NET CURRENT ASSETS 117,506 122,498
TOTAL ASSETS LESS CURRENT
LIABILITIES

275,539

267,396

CREDITORS
Amounts falling due after more than one year 7 129,005 134,998
NET ASSETS 146,534 132,398

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 146,530 132,394
SHAREHOLDERS' FUNDS 146,534 132,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JDS Toys & Games Limited (Registered number: 05642467)

Balance Sheet - continued
31 March 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 7 December 2017 and were signed by:





J R Deverell - Director


JDS Toys & Games Limited (Registered number: 05642467)

Notes to the Financial Statements
for the Year Ended 31 March 2017

1. STATUTORY INFORMATION

JDS Toys & Games 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 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.

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

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 - 25% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 .

JDS Toys & Games Limited (Registered number: 05642467)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2017

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 April 2016 128,012 5,263 9,353 48,152 190,780
Additions 16,273 331 119 2,598 19,321
At 31 March 2017 144,285 5,594 9,472 50,750 210,101
DEPRECIATION
At 1 April 2016 - 3,928 5,790 36,164 45,882
Charge for year - 416 921 4,849 6,186
At 31 March 2017 - 4,344 6,711 41,013 52,068
NET BOOK VALUE
At 31 March 2017 144,285 1,250 2,761 9,737 158,033
At 31 March 2016 128,012 1,335 3,563 11,988 144,898

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade debtors 8,328 3,350
Other debtors 18,690 1,200
27,018 4,550

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Bank loans and overdrafts 13,715 21,437
Trade creditors 7,343 14,828
Taxation and social security 67,056 43,538
Other creditors 2,504 4,533
90,618 84,336

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2017 2016
£    £   
Bank loans 129,005 134,998

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 74,145 49,250

JDS Toys & Games Limited (Registered number: 05642467)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2017

8. RELATED PARTY DISCLOSURES

THE HARMONICA WORLD LTD
J Deverell is also a director of this company. During the year purchases totalled £17,490 (2016 £nil) these were made on
normal trading terms, this amount is included in debtors at the year end.