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REGISTERED NUMBER: 06028830 (England and Wales)









Financial Statements

for the Year Ended 31 March 2023

for

Toh Trading Limited

Toh Trading Limited (Registered number: 06028830)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Toh Trading Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: T O Hanbury
A Beth





SECRETARY: Mrs R E Hanbury





REGISTERED OFFICE: 28 Church Road
Stanmore
Middlesex
HA7 4XR





REGISTERED NUMBER: 06028830 (England and Wales)





ACCOUNTANTS: Parker Cavendish
Chartered Accountants
28 Church Road
Stanmore
Middlesex
HA7 4XR

Toh Trading Limited (Registered number: 06028830)

Statement of Financial Position
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 782,519 733,650

CURRENT ASSETS
Inventories 347,669 374,167
Debtors 5 53,806 44,097
Cash in hand 557 -
402,032 418,264
CREDITORS
Amounts falling due within one year 6 350,364 306,004
NET CURRENT ASSETS 51,668 112,260
TOTAL ASSETS LESS CURRENT
LIABILITIES

834,187

845,910

CREDITORS
Amounts falling due after more than one
year

7

(349,052

)

(365,022

)

PROVISIONS FOR LIABILITIES (59,753 ) (59,753 )
NET ASSETS 425,382 421,135

CAPITAL AND RESERVES
Called up share capital 144,100 144,100
Retained earnings 281,282 277,035
425,382 421,135

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Toh Trading Limited (Registered number: 06028830)

Statement of Financial Position - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2023 and were signed on its behalf by:




A Beth - Director



T O Hanbury - Director


Toh Trading Limited (Registered number: 06028830)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Toh Trading 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Revenue 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.
Land and buildings - Nil
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance, 15% on reducing balance and straight line over the life of the lease

Stocks
Inventories 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 (2022 - 3 ) .

Toh Trading Limited (Registered number: 06028830)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 April 2022 649,777 280,884 930,661
Additions - 64,340 64,340
At 31 March 2023 649,777 345,224 995,001
DEPRECIATION
At 1 April 2022 - 195,484 195,484
Charge for year - 16,998 16,998
At 31 March 2023 - 212,482 212,482
NET BOOK VALUE
At 31 March 2023 649,777 132,742 782,519
At 31 March 2022 649,777 85,400 735,177

Cost or valuation at 31 March 2023 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2021 379,930 - 379,930
Cost 269,847 345,224 615,071
649,777 345,224 995,001

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 53,631 43,922
Other debtors 175 175
53,806 44,097

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 43,737 40,441
Other loans 35,000 500
Trade creditors 75,155 75,715
Social security & other taxes (1,258 ) 2,244
Net wages (495 ) (330 )
Value added tax 8,141 8,103
Directors' current accounts 188,884 178,081
Accruals and deferred income 1,200 1,250
350,364 306,004

Toh Trading Limited (Registered number: 06028830)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 45,104 45,104
Bank loans - 2-5 years 105,791 105,791
Bank loans more 5 yr by instal 197,559 193,529
Stalia loan 598 20,598
349,052 365,022

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Stalia loan 598 20,598

Repayable by instalments
Bank loans more 5 yr by instal 197,559 193,529