REGISTERED NUMBER: 07214711 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

CONTIGO TOR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Bjerregaard

Mrs K Bjerregaard

SECRETARY:

Mr M Bjerregaard

REGISTERED OFFICE:

Lower Court

Littlehempston

Totnes

Devon

TQ9 6LU

REGISTERED NUMBER:

07214711 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Lloyds

31 Fore Street

Totnes

Devon

TQ9 5HH

FIXED ASSETS

Tangible assets

4

184,642

120,587

Investments

5

32,442

32,442

217,084

153,029

CURRENT ASSETS

Debtors

6

27,537

50,041

Cash at bank

9,178

44,990

36,715

95,031

CREDITORS

Amounts falling due within one year

7

161,487

151,081

NET CURRENT LIABILITIES

(124,772

)

(56,050

)

TOTAL ASSETS LESS CURRENT LIABILITIES

92,312

96,979

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

92,112

96,779

SHAREHOLDERS' FUNDS

92,312

96,979

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 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.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

Mrs K Bjerregaard - Director

Mr M Bjerregaard - Director

1.	STATUTORY INFORMATION

Contigo Tor Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2024

78,683

-

49,808

Additions

-

5,932

76,667

At 30 April 2025

78,683

5,932

126,475

DEPRECIATION

At 1 May 2024

-

-

25,053

Charge for year

-

1,186

15,213

At 30 April 2025

-

1,186

40,266

NET BOOK VALUE

At 30 April 2025

78,683

4,746

86,209

At 30 April 2024

78,683

-

24,755

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

27,500

2,630

158,621

Additions

-

3,171

85,770

At 30 April 2025

27,500

5,801

244,391

DEPRECIATION

At 1 May 2024

12,031

950

38,034

Charge for year

3,867

1,449

21,715

At 30 April 2025

15,898

2,399

59,749

NET BOOK VALUE

At 30 April 2025

11,602

3,402

184,642

At 30 April 2024

15,469

1,680

120,587

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

and 30 April 2025

32,442

NET BOOK VALUE

At 30 April 2025

32,442

At 30 April 2024

32,442

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,238

23,431

Amounts owed by associates

19,380

25,691

Prepayments

919

919

27,537

50,041

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

200

173

Tax

5,426

9,699

Social security and other taxes

29

(2

)

VAT

10,156

6,891

Other creditors

81

1,155

Directors' current accounts

133,736

122,742

Accrued expenses

11,859

10,423

161,487

151,081

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Mr M Bjerregaard and Mrs K Bjerregaard

Balance outstanding at start of year

(122,743

)

(107,049

)

Amounts advanced

47,150

8,651

Amounts repaid

(58,143

)

(24,345

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(133,736

)

(122,743

)

Loans are unsecured and repayable on demand. Interest is charged at a rate of 5% per annum.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £25,000 (2024 - £20,000) were paid to the directors .