Toponym Land Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14657821

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		475		-

			475		-
CURRENT ASSETS
Debtors	5	98,139		43,229
Cash at bank and in hand		1,404		494

		99,543		43,723
Creditors: Amounts Falling Due Within One Year	6	(117,450 )		(52,382 )

NET CURRENT ASSETS (LIABILITIES)			(17,907 )		(8,659 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(17,432 )		(8,659 )

Creditors: Amounts Falling Due After More Than One Year	7		-		(10,809 )

NET LIABILITIES			(17,432 )		(19,468 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(17,434 )		(19,470 )

SHAREHOLDERS' FUNDS			(17,432)		(19,468)

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Toponym Land Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S McArthur

Director

10th December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Toponym Land Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14657821 . The registered office is Saxon House, 27 Duke Street, Chelmsford, CM1 1HT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The director continues to support the activities of the company.

2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

4 years straightline

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	-
Additions	634

As at 31 March 2025	634

Depreciation
As at 1 April 2024	-
Provided during the period	159

As at 31 March 2025	159

Net Book Value
As at 31 March 2025	475

As at 1 April 2024	-

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Toponym Land Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Trade debtors	10,200	-
Other debtors	87,939	43,229

	98,139	43,229

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Trade creditors	450	1,334
Other creditors	104,000	51,048
Taxation and social security	13,000	-

	117,450	52,382

7. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025	31 March 2024
	£	£
Taxation and social security	-	10,809

8. Share Capital

	31 March 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Scott McArthur	32,026	50,853	(5,749 )	-	77,130

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

The company is a member of - EVOLVE LAND & PLANNING LLP (OC446338)

The LLP advanced the company £54,000 (2024: £50,000) in the period.

The total owed to the LLP is £104,000 (2024: £50,000).

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