Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC667622 Mr Alan Tod Mr David Tod Mr John Tod Mr Alan Tod iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC667622 2024-07-31 SC667622 2025-07-31 SC667622 2024-08-01 2025-07-31 SC667622 frs-core:CurrentFinancialInstruments 2025-07-31 SC667622 frs-core:RevaluationReserve 2024-07-31 SC667622 frs-core:RevaluationReserve 2025-07-31 SC667622 frs-core:ShareCapital 2025-07-31 SC667622 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC667622 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC667622 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC667622 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC667622 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC667622 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC667622 frs-bus:Director1 2024-08-01 2025-07-31 SC667622 frs-bus:Director2 2024-08-01 2025-07-31 SC667622 frs-bus:Director3 2024-08-01 2025-07-31 SC667622 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 SC667622 frs-countries:Scotland 2024-08-01 2025-07-31 SC667622 2023-07-31 SC667622 2024-07-31 SC667622 2023-08-01 2024-07-31 SC667622 frs-core:CurrentFinancialInstruments 2024-07-31 SC667622 frs-core:RevaluationReserve 2024-07-31 SC667622 frs-core:ShareCapital 2024-07-31 SC667622 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC667622
Tod Enterprises Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Glass Accountancy
Tod Enterprises Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Tod Enterprises Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC667622

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 490,000 |  | 490,000
|  |  | 490,000 |  | 490,000
CURRENT ASSETS
Debtors | 5 | 3 |  | 3 |
Cash at bank and in hand |  | 3,635 |  | 52,612 |
|  | 3,638 |  | 52,615 |
Creditors: Amounts Falling Due Within One Year | 6 | (416,573 ) |  | (439,005 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (412,935 ) |  | (386,390 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 77,065 |  | 103,610
NET ASSETS |  |  | 77,065 |  | 103,610
CAPITAL AND RESERVES
Called up share capital | 7 |  | 3 |  | 3
Revaluation reserve | 8 |  | 122,110 |  | 122,110
Profit and Loss Account |  |  | (45,048 ) |  | (18,503 )
SHAREHOLDERS' FUNDS |  |  | 77,065 |  | 103,610

Page 1
Page 2
Tod Enterprises Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 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

Mr Alan Tod Director
20/08/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Tod Enterprises Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Tod Enterprises Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC667622 . The registered office is 59 Edinburgh Road, Musselburgh, East Lothian, EH21 6EE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 and 31 July 2025 | 490,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Called up share capital not paid | 3 |  | 3

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Bank loans and overdrafts | 372,907 |  | 371,349
Net wages | - |  | 1,048
Accruals and deferred income | 1,448 |  | 3,247
Directors' loan accounts | 42,217 |  | 63,361
| 416,573 |  | 439,005

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 3 |  | 3
Amount of Allotted, Called Up Share Capital | 3 |  | 3

Page 3
Page 4
Tod Enterprises Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 August 2024 | 122,110
As at 31 July 2025 | 122,110

Page 4