HAMLEYS (FRANCHISING) LIMITED

• ⚠

  Accounts not prepared on a going-concern basis

  Accordingly, the financial statements have been prepared on a basis other than going concern. The remaining assets have been measured at their estimated realizable values, and the remaining liabilities have been stated at their estimated settlement amounts.

• ·

  Going-concern uncertainty disclosed

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. HAMLEYS (FRANCHISING) LIMITED 2006-05-10 → present
2. DWSCO 2653 LIMITED 2005-11-29 → 2006-05-10

Accounting basis

UK-adopted International Accounting Standards

Reporting scope

Standalone (parent only)

Auditor

PBG Associates Ltd

Audit opinion

Unqualified (clean)

Going concern

Not a going concern (break-up basis)

“Accordingly, the financial statements have been prepared on a basis other than going concern. The remaining assets have been measured at their estimated realizable values, and the remaining liabilities have been stated at their estimated settlement amounts.”

Significant events

• “During the year, the Hamleys Franchising Limited (HFL), entered into a business transfer agreement with its fellow subsidiary, Hamleys of London Limited (HLL). Pursuant to the said arrangement, the Company has transferred its entire business undertaking including all assets and liabilities as at the close of business on 31 October 2025 as an operating business on a going concern basis to HLL in accordance with the terms and conditions agreed between the HFL and HLL and approved by the respective Boards of Directors. The transfer has been affected at a value equal to the carrying amount of the net assets transferred and, accordingly, no gain or loss has arisen on the transaction. All assets and liabilities of the transferred business were derecognised from the Company's financial statements upon completion of the transfer as on 1 November 2025.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.