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Logo On Report
Reports Dated : 25/11/2024 Registered Number: 14001082
England & Northern Ireland

 

 

 

TOYAT LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SINGLETREE ACCOUNTANTS
31 March 2024



....................................................
SINGLETREE ACCOUNTANTS
SINGLETREE ACCOUNTANTS LTD
10-12 LUMINA WAY
LONDON
ENFIELD
EN1 1FS
25 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 27,969    10,114 
27,969    10,114 
Current assets      
Stocks 25,000    35,000 
Debtors 18,604    17,499 
Cash at bank and in hand 292,140    88,761 
335,744    141,260 
Creditors: amount falling due within one year (183,898)   (71,013)
Net current assets 151,846    70,247 
 
Total assets less current liabilities 179,815    80,361 
Creditors: amount falling due after more than one year (153,270)   (58,900)
Provisions for liabilities (186)  
Net assets 26,359    21,461 
 

Capital and reserves
     
Profit and loss account 26,359    21,461 
Shareholders' funds 26,359    21,461 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 25 November 2024 and were signed on its behalf by:


-------------------------------
MEHMET TASIN
Director
2
General Information
TOYAT LTD is a private company, limited by shares, registered in England & Northern Ireland, registration number 14001082, registration address 244-246 CHINGFORD MOUNT ROAD, LONDON, E4 8JL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20 Reducing Balance
Fixtures and Fittings 20 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 7).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 April 2023 10,500    1,015    11,515 
Additions 13,000    8,500    21,500 
Disposals    
At 31 March 2024 23,500    9,515    33,015 
Depreciation
At 01 April 2023 762    139    901 
Charge for year 3,208    937    4,145 
On disposals    
At 31 March 2024 3,970    1,076    5,046 
Net book values
Closing balance as at 31 March 2024 19,530    8,439    27,969 
Opening balance as at 01 April 2023 9,238    876    10,114 


4.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

3