| Toutes Directions Limited |
| Registered Number:05389942 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
Toutes Directions Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
Toutes Directions Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
2,838,868
2,550,094
2
2,838,868
2,550,094
| Trade and other receivables |
562,589
692,136
3
220,462
| Cash and cash equivalents |
192,259
884,395
783,051
| Trade and other payables: amounts falling due within one |
| year |
(670,046)
(735,323)
4
113,005
149,072
Net current assets
| Total assets less current liabilities |
2,987,940
2,663,099
| Trade and other payables: amounts falling due after more |
| than one year |
(474,055)
(590,237)
5
(330,088)
(259,564)
| Provisions for liabilities |
2,067,615
Net assets
1,929,480
301
301
2,067,314
1,929,179
2,067,615
1,929,480
Shareholders' funds
| For the year ended 31 March 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 19 September 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Toutes Directions Limited
Notes to the Financial Statements
Statutory Information
| Toutes Directions Limited is a private limited company, limited by shares, domiciled in England and Wales, registration |
| number 05389942. |
5 Brompton Road
Sheffield
S9 2PA
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Property, plant and equipment, 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: |
Commercial Vehicles & Plant
Plant & Machinery
Motor Vehicles
Furniture and Fittings
Inventories
| Income on WIP contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty and is recognised by reference to the valuation of the time spent and the dates the services were provided. |
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. |
Hire purchase and leasing commitments
| Rentals paid under operating leases are charged to the profit or loss account on a straight line basis over the period of the lease.The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding. The interest element on hire purchase contracts and finance leases has been charged to the profit and loss account using the sum of digits method. |
Debtors and creditors due within one year
| Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. |
| Any losses arising from impairment are recognised in the statement of comprehensive income within administrative |
| expenses. |
Impairment
| At each balance sheet date, assets are reviewed to determine whether there is any indication that any of the |
| individual assets have suffered an impairment. If such indication exists, the recoverable amount of the asset, or the |
| assest cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds |
| its recoverable amount, an impairment loss is recognised in the statement of comprehensive income. |
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For the year ended 31 March 2025
Toutes Directions Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
| Commercial |
| Vehicles & |
| Plant |
3,866,764
264,311
2,090,617
1,511,836
618,043
18,639
599,404
-
-
(213,821)
-
(213,821)
1,511,836
2,476,200
282,950
4,270,986
| Provision for depreciation and impairment |
1,316,670
173,995
1,142,675
-
Charge for year
252,860
20,069
232,791
-
(137,412)
-
(137,412)
-
1,432,118
194,064
1,238,054
-
1,511,836
1,238,146
88,886
2,838,868
1,511,836
947,942
90,316
2,550,094
| The net book value of Commercial Vehicles, of £1,238,146, includes £749,634 in respect of assets under finance |
| leases or hire purchase contracts. |
| The depreciation charge for the year includes £116,904 in respect of Commercial Vehicles and Plant under finance |
| leases or hire purchase contracts. |
| 3. Trade and other receivables |
2024
2025
516,492
476,980
175,644
85,609
562,589
692,136
| 4. Trade and other payables: amounts falling due within one year |
2024
2025
96,246
85,926
88,816
86,646
| Taxation and social security |
183,336
272,718
366,925
224,756
735,323
670,046
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For the year ended 31 March 2025
Toutes Directions Limited
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due after more than one year |
2024
2025
| Bank loans and overdraft (secured) |
273,348
372,480
316,889
101,575
590,237
474,055
| 6. Directors advances and guarantees |
| Director's Loan Account - Mr. M.Harrison : |
| As at 1 April 2024, the directors loan account for Mr M.Harrison was overdrawn in the sum of £43,515. Subsequent |
| loans were made to the director each month thereafter. At the year end date, the overdrawn balance was £131,293 |
| which was the maximum liability in the year. Interest has been charged on the overdrawn balance in the sum of |
| £1,747 for the year ended 31 March 2025. |
| The overdrawn current account was repaid by the director via a payment on 3 April 2025 of £43,513 and a payment |
| on 8 April 2025 of £72,923. The balance was repaid via a dividend from the company on 8 April 2025 of £15,000. |
| Director's Loan Account - T Harrison : |
| As at 1 April 2024 the director's loan account for Mr.T.Harrsion was overdrawn by £1,924, which was repaid via a |
| dividend on 6 April 2024. |
| Mr.T.Harrison's loan account then became overdrawn again in July 2024, in the sum of £1,475. Subsequent loans |
| were made to the director thereafter. At the year end date, the overdrawn balance was £6,037 which was the |
| maximum liability in the year.Interest has been charged on the overdrawn balance in the sum of £67 for the year |
| ended 31 March 2025. |
| The overdrawn balance was repaid by the director, via a dividend from the company on 8 April 2025. |
| Director's Loan Account - O.Harrison : |
| As at 1 April 2024 the director's loan account for Mr.O.Harrison was overdrawn by £1,622, which was repaid via a |
| dividend on 6 April 2024. |
| Mr.O.Harrison's loan account then became overdrawn again in July 2024, in the sum of £1,477. Subsequent loans |
| were made to the director thereafter. At the year end date, the overdrawn balance was £3,744 which was the |
| maximum liability in the year. Interest has been charged on the overdrawn balance in the sum of £51 for the year |
| ended 31 March 2025. |
| The overdrawn balance was repaid by the director, via a dividend from the company on 8 April 2025. |
| 7. Guarantees and other financial commitments |
| Guarantees and contingent assets and liabilities |
| The company's hire purchase and lease purchase finance arrangements are secured on the plant, machinery and |
| commercial vehicles for which the finance was provided. |
| 8. Average number of persons employed |
During the year the average number of employees was 24 (2024 : 24)
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