1 April 2022 false No description of principal activity Taxfiler 2023.10 SC518259business:PrivateLimitedCompanyLtd2022-04-012023-03-31 SC5182592022-03-31 SC5182592022-04-012023-03-31 SC518259business:AuditExemptWithAccountantsReport2022-04-012023-03-31 SC518259business:FilletedAccounts2022-04-012023-03-31 SC5182592023-03-31 SC518259business:Director12022-04-012023-03-31 SC518259business:RegisteredOffice2022-04-012023-03-31 SC5182592022-03-31 SC518259core:WithinOneYear2023-03-31 SC518259core:WithinOneYear2022-03-31 SC518259core:AfterOneYear2023-03-31 SC518259core:AfterOneYear2022-03-31 SC518259core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC518259core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 SC518259core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC518259core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 SC518259core:PreviouslyStatedAmount2023-03-31 SC518259core:PreviouslyStatedAmount2022-03-31 SC518259business:SmallEntities2022-04-012023-03-31 SC518259countries:Scotland2022-04-012023-03-31 SC518259core:LandBuildings2022-04-012023-03-31 SC518259core:PlantMachinery2022-04-012023-03-31 SC518259core:LandBuildings2022-03-31 SC518259core:PlantMachinery2022-03-31 SC518259core:LandBuildings2023-03-31 SC518259core:PlantMachinery2023-03-31 SC5182592021-04-012022-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC518259 (Scotland)
Tonero Ltd Unaudited accounts for the year ended 31 March 2023
Tonero Ltd Unaudited accounts Contents
Page
- 2 -
Tonero Ltd Company Information for the year ended 31 March 2023
Director
Anthony Etineh
Company Number
SC518259 (Scotland)
Registered Office
32 Lanfine Drive Kirkintiloch G66 1AU United Kingdom
Accountants
O'Tutu & Associates 1 Oliver Close Edinburgh EH4 4FF
- 3 -
Tonero Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
401,615 
401,812 
Current assets
Cash at bank and in hand
4,827 
8,883 
Creditors: amounts falling due within one year
(296,552)
(361,260)
Net current liabilities
(291,725)
(352,377)
Total assets less current liabilities
109,890 
49,435 
Creditors: amounts falling due after more than one year
(119,911)
(77,706)
Net liabilities
(10,021)
(28,271)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(10,022)
(28,272)
Shareholders' funds
(10,021)
(28,271)
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 December 2023 and were signed on its behalf by
Anthony Etineh Director Company Registration No. SC518259
- 4 -
Tonero Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Tonero Ltd is a private company, limited by shares, registered in Scotland, registration number SC518259. The registered office is 32 Lanfine Drive, Kirkintiloch, G66 1AU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Nil
Plant & machinery
33% on cost
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
401,812 
8,916 
410,728 
At 31 March 2023
401,812 
8,916 
410,728 
Depreciation
At 1 April 2022
- 
8,916 
8,916 
Charge for the year
- 
197 
197 
At 31 March 2023
- 
9,113 
9,113 
Net book value
At 31 March 2023
401,812 
(197)
401,615 
At 31 March 2022
401,812 
- 
401,812 
- 5 -
Tonero Ltd Notes to the Accounts for the year ended 31 March 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,504 
8,742 
Other creditors
160,656 
163,806 
Loans from directors
124,842 
182,262 
Accruals
550 
6,450 
296,552 
361,260 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
119,911 
77,706 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 6 -