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REGISTERED NUMBER: 09278489 (England and Wales)















Financial Statements For The Year Ended 31st October 2024

for

Torus Construction Ltd

Torus Construction Ltd (Registered number: 09278489)






Contents of the Financial Statements
For The Year Ended 31st October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Torus Construction Ltd

Company Information
For The Year Ended 31st October 2024







DIRECTOR: V R Ramharakh





REGISTERED OFFICE: 36 Farley Road
Gravesend
Kent
DA12 2LT





REGISTERED NUMBER: 09278489 (England and Wales)





ACCOUNTANTS: Baker Britt
Chartered Accountants
63 High Street
Chislehurst
Kent
BR7 5AF

Torus Construction Ltd (Registered number: 09278489)

Balance Sheet
31st October 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 70,979 21,273
Cash at bank 306,125 264,040
377,104 285,313
CREDITORS
Amounts falling due within one year 5 259,884 163,117
NET CURRENT ASSETS 117,220 122,196
TOTAL ASSETS LESS CURRENT
LIABILITIES

117,220

122,196

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 117,120 122,096
SHAREHOLDERS' FUNDS 117,220 122,196

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 11th March 2025 and were signed by:





V R Ramharakh - Director


Torus Construction Ltd (Registered number: 09278489)

Notes to the Financial Statements
For The Year Ended 31st October 2024

1. STATUTORY INFORMATION

Torus Construction Ltd 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 41,101 -
Other debtors 29,878 21,273
70,979 21,273

Torus Construction Ltd (Registered number: 09278489)

Notes to the Financial Statements - continued
For The Year Ended 31st October 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 69,259 17,823
Taxation and social security 44,442 12,516
Other creditors 146,183 132,778
259,884 163,117