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Registered Number: 15449973
England and Wales

 

 

 

TORIN CAR PARTS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 29 January 2024

End date: 31 January 2025

TORIN CAR PARTS LIMITED
Contents Page
For the Period 29 January 2024 to 31 January 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
EGB Accountancy Limited
31 January 2025



....................................................

EGB Accountancy Limited
15 Greek Street
SK38AB
08 October 2025
1
 
 		 Notes
 		 2025
£
Fixed assets    
Tangible fixed assets 3 610 
610 
Current assets    
Stocks 59,729 
Debtors 7,345 
Cash at bank and in hand 17,474 
84,548 
Creditors: amount falling due within one year (73,580)
Net current assets 10,968 
 
Total assets less current liabilities 11,578 
Creditors: amount falling due after more than one year (1,538)
Net assets 10,040 
 

Capital and reserves 		   
Profit and loss account 10,040 
Shareholders' funds 10,040 
 


For the period ended 31 January 2025 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 period 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 08 October 2025 and were signed by:


-------------------------------
ELIBUYUK Halil Kubilay
Director
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General Information
TORIN CAR PARTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15449973, registration address Dale House Unit 1 Craven Road, Broadheath, Altrincham, MANCHESTER, WA14 5HJ.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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 period was 1.
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 29 January 2024 666    666 
Additions -    - 
Disposals -    - 
At 31 January 2025 666    666 
Depreciation
At 29 January 2024 -    - 
Charge for period 56    56 
On disposals -    - 
At 31 January 2025 56    56 
Net book values
Closing balance as at 31 January 2025 610    610 
Opening balance as at 29 January 2024 666    666 


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