TOFT PROPERTY DEVELOPMENTS LIMITED


Director	Angela Joy Collins


Company Secretary	COLLINS, Angela Joy


Registered Address	Toft Edge
	Southam Road
	Dunchurch
	CV22 6NW


Registered Number	08563794 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,270		5,693
Investment property	4		35,000		-
			39,270		5,693
Current assets
Stocks		-		41,059
Cash at bank and on hand		414		161
		414		41,220
Creditors amounts falling due within one year		(56,087)		(58,652)
Net current assets (liabilities)			(55,673)		(17,432)
Total assets less current liabilities			(16,403)		(11,739)
Net assets			(16,403)		(11,739)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(16,405)		(11,741)
Shareholders' funds			(16,403)		(11,739)

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 Director acknowledges 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 Director on 31 October 2025, and are signed on its behalf by:

Angela Joy Collins
Director
Registered Company No. 08563794

TOFT PROPERTY DEVELOPMENTS LIMITED

Notes to the Financial Statements
for the year ended 30 June 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). In the previous year, the company prepared its financial statements under FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The change in framework has not resulted in any changes to the recognition or measurement of assets, liabilities, income, or expenses, and therefore no restatement of prior year figures has been necessary.

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). In the previous year, the company prepared its financial statements under FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime.

The change in framework has not resulted in any changes to the recognition or measurement of assets, liabilities, income, or expenses, and therefore no restatement of prior year figures has been necessary.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	20

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 24	23,990	2,614	26,604
At 30 June 25	23,990	2,614	26,604
Depreciation and impairment
At 01 July 24	18,297	2,614	20,911
Charge for year	1,423	-	1,423
At 30 June 25	19,720	2,614	22,334
Net book value
At 30 June 25	4,270	-	4,270
At 30 June 24	5,693	-	5,693

4.	Investment property
	During the year, the company reclassified a property previously held as stock to investment property following a change in its intended use. The property is now held for long-term investment purposes. At the date of reclassification, the property was recognised at its market value of £35,000, which represents its fair value at that date.


		£
	Additions	35,000
	At 30 June 25	35,000