ToRoCo Limited - Filleted accounts

ToRoCo Limited
Data not obtained from trial balance		AutoHide is on
Enter data in the white spaces Enter numbers as + unless indicated				Current year	Comparative

Units (eg £ or £000)		£	include a trailing space

Company registration number		03311006

		Date
Approval date of the accounts by the board		17/10/2025

		Date
Date of signing on the audit/accountants report		17/10/2025

Date of engagement letter (required for		Date
CA and ACCA reports)		12/09/2024

Person signing directors' report:
	Name of director	Mr R M Chartres
	Or, name of secretary

Name of director signing balance sheet		Mr R M Chartres

Address of registered office:
	Address line 1	Glasfryn
	Address line 2	Twyn Gwyn Road
	City or town	Cwmfelinfach
	County or region	NP11 7AX
	Postcode

Name of senior statutory auditor

Name of auditors/accountants		Lewis & Co

Type of firm (eg Chartered Accountants)		Chartered Certified Accountants

Address of auditors/accountants
	Address line 1	85 Commercial Street
	Address line 2	Risca
	City or town	Newport
	County or region	South Wales
	Postcode	NP11 6AW

Prior year adjustments (+ for a gain; - for a loss)		£
	Correction of prior year errors
	Effect of retrospective changes in accounting policies
	Effect of retrospective changes in accounting policies
	More info on prior year adjustments

Number					Number
Average number of persons employed by the company				-		-

Freehold land & buildings if
revalued amounts shown in trial balance:				£	£
	historical cost
	cumulative depreciation based on cost

Historical cost of fixed asset investments				£	£
	Investments in subsidiaries
	Other investments

£					£
Amounts due after more than one year included in debtors

Amounts included in creditors falling due for payment
after more than five years:				£	£
Payable otherwise than by installment
Payable by installment

£					£
Secured bank loans included in creditors

Capital commitments:				£	£
	contracted

Total future payments due under non-cancellable				£	£
operating leases

Registered number

03311006

ToRoCo Limited

Filleted Accounts

30 April 2025

ToRoCo Limited
Registered number:		03311006
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		130,101			130,118

Current assets
Cash at bank and in hand		2,429			1,270

Creditors: amounts falling due within one year	4	(99,836)			(102,792)

Net current liabilities			(97,407)			(101,522)

Net assets			32,694			28,596

Capital and reserves
Called up share capital			100			100
Profit and loss account			32,594			28,496

Shareholders' funds			32,694			28,596

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr R M Chartres
Director
Approved by the board on 17 October 2025

ToRoCo Limited
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			15% reducing balance

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					-		-


3	Tangible fixed assets
				Land and buildings		Plant and machinery etc		Total
£					£		£
	Cost
	At 1 May 2024			130,000		4,569		134,569
	At 30 April 2025			130,000		4,569		134,569

	Depreciation
	At 1 May 2024			-		4,451		4,451
	Charge for the year			-		17		17
	At 30 April 2025			-		4,468		4,468

	Net book value
	At 30 April 2025			130,000		101		130,101
	At 30 April 2024			130,000		118		130,118


4	Creditors: amounts falling due within one year					2025		2024
£							£

	Corporation tax					965		912
	Other creditors					98,871		101,880
						99,836		102,792


5	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr R M Chartres
	Directors loan account	(101,299)		3,500		(490)		(98,289)

		(101,299)		3,500		(490)		(98,289)


6	Controlling party

	The company is ultimately controlled by the director by virtue of his shareholding.


7	Other information

	ToRoCo Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Glasfryn
	Twyn Gwyn Road
	Cwmfelinfach
	NP11 7AX