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Registered Number: 12232867
England and Wales

 

 

 

TSOY LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

Tsoy Limited
Contents Page
For the year ended 30 September 2024
Director Victoria Tsoy
Registered Number 12232867
Registered Office Monkswell
Little Baldon
Oxford
OX44 9PU
Accountants Cypher
Monkswell
Little Baldon
Oxford
OX44 9PU
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 1,853,054    718,432 
Investments 4 1    1 
1,853,055    718,433 
Current assets      
Stocks 5 2,138,222    549,595 
Debtors 6 103,081    25,047 
Cash at bank and in hand 50,857    82,257 
2,292,160    656,899 
Creditors: amount falling due within one year 7 (814,064)   (475,244)
Net current assets 1,478,096    181,655 
 
Total assets less current liabilities 3,331,151    900,088 
Creditors: amount falling due after more than one year 8 (3,130,545)   (770,678)
Provisions for liabilities 9 (42,019)   (42,276)
Net assets 158,587    87,134 
 

Capital and reserves 		     
Called up share capital 10 1    1 
Profit and loss account 158,586    87,133 
Shareholders' funds 158,587    87,134 
 


For the year ended 30 September 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 financial statements were approved by the director on 30 September 2025 and were signed by:


-------------------------------
Victoria Tsoy
Director
2
General Information
Tsoy Limited is a private company, limited by shares, registered in England and Wales, registration number 12232867, registration address Monkswell, Little Baldon, Oxford, OX44 9PU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Investment properties   Total
  £   £   £   £
At 01 October 2023 89,290    2,198    650,000    741,488 
Additions -    1,460    1,151,122    1,152,582 
Disposals -    -    -    - 
At 30 September 2024 89,290    3,658    1,801,122    1,894,070 
Depreciation
At 01 October 2023 22,323    733    -    23,056 
Charge for year 16,741    1,219    -    17,960 
On disposals -    -    -    - 
At 30 September 2024 39,064    1,952    -    41,016 
Net book values
Closing balance as at 30 September 2024 50,226    1,706    1,801,122    1,853,054 
Opening balance as at 01 October 2023 66,967    1,465    650,000    718,432 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 October 2023 1    1 
Additions -    - 
Disposals -    - 
At 30 September 2024 1    1 

5.

Stocks

2024
£		   2023
£
Work in Progress 2,138,222    549,595 
2,138,222    549,595 

6.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 32,262    21,554 
Amount Owed by Group Undertakings 1,800    1,300 
Prepayments & Accrued Income 19,073    2,193 
Other Debtors 23,541    - 
VAT 26,405    - 
103,081    25,047 

7.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 204,557    25,793 
Bank Loans & Overdrafts 10,627    15,736 
Corporation Tax 2,148    10,423 
PAYE & Social Security 15,150    8,129 
CIS Control Account 5,117    1,204 
Accrued Expenses 6,500    - 
Other Creditors 247,814    266,071 
Wages & Salaries Control Account 9,678    8,270 
Credit Card 8,230    6,919 
Loan - Queensway Solutions 20,924    13,379 
Deposits received 4,650    4,700 
Loan - Oxford Land Consultants 87,270    112,759 
Directors' Current Accounts 191,399    636 
VAT -    1,225 
814,064    475,244 
Related Party
Creditors within one year contain related party balances with Tsoy Developers Group Ltd (formerly Queensway Solutions Ltd): 2024: £20,923 (2023: £13,379) and Oxford Land Consultants Ltd: 2023: £87,270 (2023: £112,759). The loans are interest free and repayable on demand: 

8.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans & Overdrafts (secured) 2,414,457    680,199 
Bank Loans & Overdrafts 92,995    90,479 
Other Loans 623,093    - 
3,130,545    770,678 

9.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 42,019    42,019 
Pension Provisions -    257 
42,019    42,276 

10.

Share Capital

Allotted, called up and partly paid
2024
£		   2023
£
1 Class A share of £1.00 each 1    1 
1    1 

3