BrightAccountsProduction v1.0.0 v1.0.0 2024-02-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company was that of a public house and restaurant. 11 June 2025 32 35 07890805 2025-01-31 07890805 2024-01-31 07890805 2023-01-31 07890805 2024-02-01 2025-01-31 07890805 2023-02-01 2024-01-31 07890805 uk-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07890805 uk-curr:PoundSterling 2024-02-01 2025-01-31 07890805 uk-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07890805 uk-bus:FullAccounts 2024-02-01 2025-01-31 07890805 uk-core:ShareCapital 2025-01-31 07890805 uk-core:ShareCapital 2024-01-31 07890805 uk-core:RetainedEarningsAccumulatedLosses 2025-01-31 07890805 uk-core:RetainedEarningsAccumulatedLosses 2024-01-31 07890805 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-01-31 07890805 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-01-31 07890805 uk-bus:FRS102 2024-02-01 2025-01-31 07890805 uk-core:Goodwill 2024-02-01 2025-01-31 07890805 uk-core:LandBuildings 2024-02-01 2025-01-31 07890805 uk-core:PlantMachinery 2024-02-01 2025-01-31 07890805 uk-core:Goodwill 2024-01-31 07890805 uk-core:Goodwill 2025-01-31 07890805 uk-core:CurrentFinancialInstruments 2025-01-31 07890805 uk-core:CurrentFinancialInstruments 2024-01-31 07890805 uk-core:WithinOneYear 2025-01-31 07890805 uk-core:WithinOneYear 2024-01-31 07890805 uk-core:WithinOneYear 2025-01-31 07890805 uk-core:WithinOneYear 2024-01-31 07890805 uk-core:AfterOneYear 2025-01-31 07890805 uk-core:AfterOneYear 2024-01-31 07890805 uk-core:BetweenOneTwoYears 2025-01-31 07890805 uk-core:BetweenOneTwoYears 2024-01-31 07890805 uk-core:BetweenTwoFiveYears 2025-01-31 07890805 uk-core:BetweenTwoFiveYears 2024-01-31 07890805 uk-core:EmployeeBenefits 2024-01-31 07890805 uk-core:EmployeeBenefits 2024-02-01 2025-01-31 07890805 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-01-31 07890805 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-01-31 07890805 uk-core:OtherDeferredTax 2025-01-31 07890805 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-01-31 07890805 uk-core:EmployeeBenefits 2025-01-31 07890805 2024-02-01 2025-01-31 07890805 uk-bus:Director1 2024-02-01 2025-01-31 07890805 uk-bus:Director2 2024-02-01 2025-01-31 07890805 uk-bus:Director3 2024-02-01 2025-01-31 07890805 uk-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 07890805
 
 
TOTH (Kirkby Lonsdale) Limited
 
Unaudited Financial Statements
 
for the financial year ended 31 January 2025
TOTH (Kirkby Lonsdale) Limited
Company Registration Number: 07890805
BALANCE SHEET
as at 31 January 2025

2025 2024
Notes £ £
 
Fixed Assets
Tangible assets 6 50,877 56,377
───────── ─────────
 
Current Assets
Stocks 7 13,300 13,300
Debtors 8 23,999 63,895
Cash and cash equivalents 5,696 1,979
───────── ─────────
42,995 79,174
───────── ─────────
Creditors: amounts falling due within one year 9 (104,663) (119,683)
───────── ─────────
Net Current Liabilities (61,668) (40,509)
───────── ─────────
Total Assets less Current Liabilities (10,791) 15,868
 
Creditors:
amounts falling due after more than one year 10 (37,835) (43,933)
 
Provisions for liabilities 12 - (2,869)
───────── ─────────
Net Liabilities (48,626) (30,934)
═════════ ═════════
 
Capital and Reserves
Called up share capital 1,000 1,000
Retained earnings (49,626) (31,934)
───────── ─────────
Equity attributable to owners of the company (48,626) (30,934)
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.
           
For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 11 June 2025 and signed on its behalf by
           
           
________________________________          
Richard Stuart Taylor          
Director          
           
           
________________________________
Katie Jane Ridding
Director
           
           
________________________________          
George Richard Taylor          
Director          
           



TOTH (Kirkby Lonsdale) Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 January 2025

   
1. General Information
 
TOTH (Kirkby Lonsdale) Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 07890805. The registered office of the company is 9 Fairbank, Kirkby Lonsdale, Lancashire, LA6 2BD, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 January 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
 
Goodwill
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Land and buildings - 20% Straight line
  Plant and machinery - 15% and 25% Reducing balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.   The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.  Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. Going concern
 
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.  Thus the directors continue to adopt a going concern basis of preparing the financial statements.
       
4. Employees
 
The average monthly number of employees, including directors, during the financial year was 32, (2024 - 35).
 
  2025 2024
  Number Number
 
Employees 32 35
  ═════════ ═════════
     
5. Intangible assets
   
  Goodwill
  £
Cost
At 1 February 2024 30,000
  ─────────
 
At 31 January 2025 30,000
  ─────────
Amortisation
 
At 31 January 2025 30,000
  ─────────
Net book value
At 31 January 2025 -
  ═════════
         
6. Tangible assets
  Land and Plant and Total
  buildings machinery  
       
  £ £ £
Cost
At 1 February 2024 82,755 132,599 215,354
Additions - 5,391 5,391
  ───────── ───────── ─────────
At 31 January 2025 82,755 137,990 220,745
  ───────── ───────── ─────────
Depreciation
At 1 February 2024 70,246 88,731 158,977
Charge for the financial year 3,345 7,546 10,891
  ───────── ───────── ─────────
At 31 January 2025 73,591 96,277 169,868
  ───────── ───────── ─────────
Net book value
At 31 January 2025 9,164 41,713 50,877
  ═════════ ═════════ ═════════
At 31 January 2024 12,509 43,868 56,377
  ═════════ ═════════ ═════════
       
7. Stocks 2025 2024
  £ £
 
Stock (non trading) 13,300 13,300
  ═════════ ═════════
 
The replacement cost of stock did not differ significantly from the figures shown.
       
8. Debtors 2025 2024
  £ £
 
Other debtors 10,268 10,268
Directors' current accounts (Note 14) 9,115 52,267
Prepayments and accrued income 4,616 1,360
  ───────── ─────────
  23,999 63,895
  ═════════ ═════════
       
9. Creditors 2025 2024
Amounts falling due within one year £ £
 
Bank overdrafts 13,205 19,858
Bank loan 6,200 -
Trade creditors 27,070 45,519
Taxation  (Note 11) 38,887 40,926
Other creditors 5,269 7,529
Accruals 14,032 5,851
  ───────── ─────────
  104,663 119,683
  ═════════ ═════════
       
10. Creditors 2025 2024
Amounts falling due after more than one year £ £
 
Bank loan 37,835 43,933
  ═════════ ═════════
 
Loans
Repayable in one year or less, or on demand (Note 9) 19,405 19,858
Repayable between one and two years 8,800 9,000
Repayable between two and five years 29,035 34,933
  ───────── ─────────
  57,240 63,791
  ═════════ ═════════
 
       
11. Taxation 2025 2024
  £ £
 
Creditors:
VAT 33,827 39,821
Corporation tax - 203
PAYE / NI 5,060 902
  ───────── ─────────
  38,887 40,926
  ═════════ ═════════
         
12. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2025 2024
  £ £ £
 
At financial year start 2,869 2,869 9,788
Charged to profit and loss - - (6,919)
Released during the financial year (2,869) (2,869) -
  ───────── ───────── ─────────
At financial year end - - 2,869
  ═════════ ═════════ ═════════
       
13. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 January 2025.
   
14. Directors' advances, credits and guarantees
 
During the financial year, the company made a loan to a directors amounting to £9,115. The loan was fully repaid at the date of signing the accounts.
   
15. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.