The store is located in East Beach, Los Santos. It is inaccessible to the player and plays no role in the storyline whatsoever. On the shop's logo the Disney characters Mickey Mouse and Minnie Mouse are seen, along with Ash Ketchum, Pikachu and Squirtle from the animé Pokémon. This is unusual, and likely an oversight by the developers, because Pokémon was created in 1996, while Grand Theft Auto: San Andreas was set in 1992.
Literally translated from Spanish, Juguetes Regalos means Toys Gifts.
The writing below the sign says Calling cards and Buy Bus Tokens.