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Registered Number: 10530023
England and Wales

 

 

 

TOROSHOP LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

TOROSHOP LIMITED
Contents Page
For the year ended 31 December 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 1,012    1,350 
1,012    1,350 
Current assets      
Stocks 139    292 
Cash at bank and in hand 5,600    2,911 
5,739    3,203 
Creditors: amount falling due within one year (5,155)   (1,538)
Net current assets 584    1,665 
 
Total assets less current liabilities 1,596    3,015 
Net assets 1,596    3,015 
 

Capital and reserves 		     
Called up share capital 1    1 
Profit and loss account 1,595    3,014 
Shareholders' funds 1,596    3,015 
 


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

Director's 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 director acknowledges 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 director on 04 September 2025 and were signed by:


-------------------------------
Sin Siong Liew
Director
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General Information
TOROSHOP LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10530023, registration address 82 HAIG AVENUE, CHATHAM UNITED KINGDOM, ME4 5UF.

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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Fixtures and Fittings 4 years 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.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 January 2024 3,200    3,200 
Additions -    - 
Disposals -    - 
At 31 December 2024 3,200    3,200 
Depreciation
At 01 January 2024 1,850    1,850 
Charge for year 338    338 
On disposals -    - 
At 31 December 2024 2,188    2,188 
Net book values
Closing balance as at 31 December 2024 1,012    1,012 
Opening balance as at 01 January 2024 1,350    1,350 


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