REGISTERED NUMBER: 06313599 (England and Wales)

Abridged Financial Statements for the Year Ended 31 March 2025

for

TOZERCYCLES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A P Tozer

Mrs G Tozer

SECRETARY:

Mrs G Tozer

REGISTERED OFFICE:

Unit 3 Stanley Court

Shearway Business Park

Shearway Road

Folkestone

Kent

CT19 FJ

REGISTERED NUMBER:

06313599 (England and Wales)

ACCOUNTANTS:

Ashbourne Self-Assessment Services Ltd

Unit 3 Stanley Court

Shearway Business Park

Shearway Road

Folkestone

Kent

CT19 4FJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,268

1,621

2,268

1,621

CURRENT ASSETS

Debtors

2,673

1,902

Cash at bank

645

665

3,318

2,567

CREDITORS

Amounts falling due within one year

2,840

3,363

NET CURRENT ASSETS/(LIABILITIES)

478

(796

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,746

825

PROVISIONS FOR LIABILITIES

6

431

308

NET ASSETS

2,315

517

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

8

2,313

515

SHAREHOLDERS' FUNDS

2,315

517

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 14 December 2025 and were signed on its behalf by:

A P Tozer - Director

Mrs G Tozer - Director

1.	STATUTORY INFORMATION

TOZERCYCLES 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

3,800

AMORTISATION

At 1 April 2024

and 31 March 2025

3,800

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

14,432

Additions

1,402

At 31 March 2025

15,834

DEPRECIATION

At 1 April 2024

12,811

Charge for year

755

At 31 March 2025

13,566

NET BOOK VALUE

At 31 March 2025

2,268

At 31 March 2024

1,621

6.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

431

308

Deferred

tax

£

Balance at 1 April 2024

308

Provided during year

123

Balance at 31 March 2025

431

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

1

2

2

8.

RESERVES

Retained

earnings

£

At 1 April 2024

515

Profit for the year

1,798

At 31 March 2025

2,313