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REGISTERED NUMBER: 06028830 (England and Wales)









Financial Statements

for the Year Ended 31 March 2024

for

Toh Trading Limited

Toh Trading Limited (Registered number: 06028830)






Contents of the Financial Statements
for the Year Ended 31 March 2024




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 2024







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 2024

2024 2023
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 764,411 782,519

CURRENT ASSETS
Inventories 337,067 347,669
Debtors 5 56,968 53,806
Cash in hand 247 557
394,282 402,032
CREDITORS
Amounts falling due within one year 6 (328,053 ) (350,364 )
NET CURRENT ASSETS 66,229 51,668
TOTAL ASSETS LESS CURRENT
LIABILITIES

830,640

834,187

CREDITORS
Amounts falling due after more than one
year

7

(333,563

)

(349,052

)

PROVISIONS FOR LIABILITIES (59,753 ) (59,753 )
NET ASSETS 437,324 425,382

CAPITAL AND RESERVES
Called up share capital 144,100 144,100
Retained earnings 293,224 281,282
437,324 425,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 2024


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 28 January 2025 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 2024

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 (2023 - 3 ) .

Toh Trading Limited (Registered number: 06028830)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 April 2023 649,777 345,224 995,001
Additions - 350 350
At 31 March 2024 649,777 345,574 995,351
DEPRECIATION
At 1 April 2023 - 212,482 212,482
Charge for year - 18,458 18,458
At 31 March 2024 - 230,940 230,940
NET BOOK VALUE
At 31 March 2024 649,777 114,634 764,411
At 31 March 2023 649,777 132,742 782,519

Cost or valuation at 31 March 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2021 379,930 - 379,930
Cost 269,847 345,574 615,421
649,777 345,574 995,351

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 56,793 53,631
Other debtors 175 175
56,968 53,806

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 50,855 43,737
Other loans 26,750 35,000
Trade creditors 73,971 75,155
Tax 1,245 -
Social security & other taxes 1,737 (1,258 )
Net wages - (495 )
Value added tax 10,724 8,141
Directors' current accounts 161,571 188,884
Accruals and deferred income 1,200 1,200
328,053 350,364

Toh Trading Limited (Registered number: 06028830)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
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 182,070 197,559
Stalia loan 598 598
333,563 349,052

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Stalia loan 598 598

Repayable by instalments
Bank loans more 5 yr by instal 182,070 197,559