REGISTERED NUMBER: 08654041 (England and Wales)

Financial Statements for the Period 1 January 2024 to 31 January 2025

for

Tostca's Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Tongue

Mrs C Tongue

REGISTERED OFFICE:

The Family Tree

Derby Road

Whatstandwell

Matlock

Derbyshire

DE4 5HG

REGISTERED NUMBER:

08654041 (England and Wales)

ACCOUNTANTS:

Elizabeth Rose

Chartered Certified Accountant

4 Hesketh Close

Codnor

Ripley

Derbyshire

DE5 9TT

FIXED ASSETS

Tangible assets

4

380,847

383,590

CURRENT ASSETS

Stocks

2,929

3,024

Debtors

5

4,061

3,708

Cash at bank and in hand

9,336

14,761

16,326

21,493

CREDITORS

Amounts falling due within one year

6

430,396

426,642

NET CURRENT LIABILITIES

(414,070

)

(405,149

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(33,223

)

(21,559

)

CREDITORS

Amounts falling due after more than one year

7

6,394

17,588

NET LIABILITIES

(39,617

)

(39,147

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(39,717

)

(39,247

)

SHAREHOLDERS' FUNDS

(39,617

)

(39,147

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by:

Mrs C Tongue - Director

1.	STATUTORY INFORMATION

Tostca's Limited 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.

Plant and machinery etc

-

33% on cost and 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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 period was 22 (2023 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

and 31 January 2025

370,532

49,916

420,448

DEPRECIATION

At 1 January 2024

-

36,858

36,858

Charge for period

-

2,743

2,743

At 31 January 2025

-

39,601

39,601

NET BOOK VALUE

At 31 January 2025

370,532

10,315

380,847

At 31 December 2023

370,532

13,058

383,590

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.12.23

£

£

Trade debtors

762

800

Other debtors

3,299

2,908

4,061

3,708

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.12.23

£

£

Bank loans and overdrafts

10,066

9,825

Trade creditors

11,184

9,694

Taxation and social security

27,274

25,151

Other creditors

381,872

381,972

430,396

426,642

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.12.23

£

£

Bank loans

6,394

17,588

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31st January 2025 the company owed to it's directors, Mr. M. A, & Mrs. C. Tongue the sum of £355,447 (2024:£331,327). This amount is repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as no one person holds more than 50% of the issued ordinary share capital.