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Registered number: 09667019
Tor Project Services Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09667019
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3 73
3 73
CURRENT ASSETS
Debtors 5 1,642 2,056
Cash at bank and in hand 10,266 21,364
11,908 23,420
Creditors: Amounts Falling Due Within One Year 6 (4,061 ) (5,325 )
NET CURRENT ASSETS (LIABILITIES) 7,847 18,095
TOTAL ASSETS LESS CURRENT LIABILITIES 7,850 18,168
NET ASSETS 7,850 18,168
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 7,750 18,068
SHAREHOLDERS' FUNDS 7,850 18,168
Page 1
Page 2
For the year ending 31 July 2024 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
P D Howarth
Director
E J Howarth
Director
17 November 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tor Project Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09667019 . The registered office is Bracken Tor Station Road, Mouldsworth, Chester, Cheshire, CH3 8AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of project management services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2023 213
As at 31 July 2024 213
Depreciation
As at 1 August 2023 140
Provided during the period 70
As at 31 July 2024 210
Net Book Value
As at 31 July 2024 3
As at 1 August 2023 73
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,083 1,400
Other debtors 559 656
1,642 2,056
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 13
Other creditors 2,712 2,012
Taxation and social security 1,349 3,300
4,061 5,325
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The directors have made an interest free loan available to the company during the period of £1,558 (2023 - £1,290) repayable on demand.
Page 4