Totus Construction Limited
Unaudited Financial Statements
For the year ended 31 March 2025
Pages for Filing with Registrar
Company Registration No. 08687892 (England and Wales)
Totus Construction Limited
Company Information
Directors
A Vynnytskyy
T Vynnytskyy
Company number
08687892
Registered office
Unit 5 Enterprise House
44-46 Terrace Road
Walton onThames
Surrey
United Kingdom
KT12 2SD
Totus Construction Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
4 - 8
Totus Construction Limited
Balance Sheet
As at 31 March 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
113,257
140,829
Current assets
Stock
1,570
1,915
Debtors
5
1,134,282
513,454
Cash at bank and in hand
507,230
3,424,031
1,643,082
3,939,400
Creditors: amounts falling due within one year
6
(1,043,793)
(1,358,299)
Net current assets
599,289
2,581,101
Total assets less current liabilities
712,546
2,721,930
Provisions for liabilities
7
(27,282)
(34,016)
Net assets
685,264
2,687,914
Capital and reserves
Called up share capital
9
4
4
Profit and loss reserves
685,260
2,687,910
Total equity
685,264
2,687,914

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Totus Construction Limited
Balance Sheet (Continued)
As at 31 March 2025
Page 2
The financial statements were approved by the board of directors and authorised for issue on 27 October 2025 and are signed on its behalf by:
T Vynnytskyy
Director
Company Registration No. 08687892
Totus Construction Limited
Statement of Changes in Equity
For the year ended 31 March 2025
Page 3
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
4
1,599,361
1,599,365
Year ended 31 March 2024:
Profit and total comprehensive income for the year
-
1,156,549
1,156,549
Dividends
-
(68,000)
(68,000)
Balance at 31 March 2024
4
2,687,910
2,687,914
Year ended 31 March 2025:
Profit and total comprehensive income for the year
-
797,350
797,350
Transfers
-
(2,800,000)
(2,800,000)
Balance at 31 March 2025
4
685,260
685,264
Totus Construction Limited
Notes to the Financial Statements
For the year ended 31 March 2025
Page 4
1
Accounting policies
Company information

Totus Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5 Enterprise House, 44-46 Terrace Road, Walton on Thames, Surrey, KT12 2SD.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue represents the value, net of value added tax and discounts, of work carried out in respect of services provided to customers.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
33% straight line
IT equipment
33% straight line
Motor vehicles
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stock

Stock is valued at the lower of cost and net realisable value.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments
The Company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

Totus Construction Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
Page 5
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 8 (202 4: 5).

3
Directors' remuneration
2025
2024
£
£
Remuneration paid to directors
25,140
25,140
Totus Construction Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
Page 6
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
308,200
Additions
11,796
At 31 March 2025
319,996
Depreciation and impairment
At 1 April 2024
167,371
Depreciation charged in the year
39,368
At 31 March 2025
206,739
Carrying amount
At 31 March 2025
113,257
At 31 March 2024
140,829
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
242,115
295,124
Other debtors
882,124
209,744
Prepayments and accrued income
10,043
8,586
1,134,282
513,454
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
443,654
307,264
Corporation tax
290,180
373,663
Other taxation and social security
286,184
361,318
Other creditors
20,275
58,104
Accruals and deferred income
3,500
257,950
1,043,793
1,358,299
Totus Construction Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
Page 7
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
8
27,282
34,016
8
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
27,282
34,016
2025
Movements in the year:
£
Liability at 1 April 2024
34,016
Credit to profit or loss
(6,734)
Liability at 31 March 2025
27,282

The deferred tax liability set out above is expected to reverse in the future and relates to accelerated capital allowances that are expected to mature within the same period.

9
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
2 Ordinary shares of £1 each
2
2
2 Ordinary B shares of £1 each
2
2
4
4
10
Related party transactions

At the year end, included in other creditors is an amount of £5,307 (202 4: £5,132) owed by the company to the directors.

Totus Construction Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
Page 8
11
Controlling Party

The Vynnytskyys were the ultimate controlling parties by virtue of holding 100% of the ordinary share capital until the 31st July 2024.

On the 31st July 2024, they transferred 100% of their shareholdings in the company to Totus Employee Ownership Trust.

As at the year end, Totus Employee Ownership Trust was the ultimate controlling party by virtue of holding 100% of the issued share capital on behalf of the employees.

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