TINY TOES CAPITAL LIMITED


Directors	SETHI, Avinash
	UNADKAT, Sunil


Registered Address	41 Chambers Street
	Hertford
	SG14 1PL


Registered Number	14611709 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		256,652		252,551
			256,652		252,551
Current assets
Debtors		18,900		18,900
Cash at bank and on hand		24,922		-
		43,822		18,900
Creditors amounts falling due within one year	4	(288,310)		(278,505)
Net current assets (liabilities)			(244,488)		(259,605)
Total assets less current liabilities			12,164		(7,054)
Net assets			12,164		(7,054)
Capital and reserves
Called up share capital			2		2
Profit and loss account			12,162		(7,056)
Shareholders' funds			12,164		(7,054)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 October 2025, and are signed on its behalf by:

SETHI, Avinash
Director

UNADKAT, Sunil
Director

Registered Company No. 14611709

TINY TOES CAPITAL LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on a going concern basis even though at the balance sheet date the company's net Liability exceeded its net Assets by £7,837. The director considers the going concern basis to be appropriate because in his opinion, the company will obtain sufficient funding from its shareholders to enable it to pay its debts as they fall due.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 February 24	252,551	252,551
Additions	4,101	4,101
At 31 January 25	256,652	256,652
Net book value
At 31 January 25	256,652	256,652
At 31 January 24	252,551	252,551

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1	95
Amounts owed to related parties	118,605	2,193
Other creditors	169,344	275,856
Accrued liabilities and deferred income	360	361
Total	288,310	278,505

5.	Directors advances, credits and guarantees
	Other Creditors includes balance of £84,687 (2024 - £137,097) related to Avinash and £84,657 (2024 - £138,759) related to Sunil they both are director of the company.

6.	Related party transactions
	Creditor includes balance of £118,605 related to Tiny Toes (Hertford) Limited.