| REGISTERED NUMBER: |
| TORR SCIENTIFIC LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST AUGUST 2025 |
| REGISTERED NUMBER: |
| TORR SCIENTIFIC LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST AUGUST 2025 |
| TORR SCIENTIFIC LIMITED (REGISTERED NUMBER: 03622909) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST AUGUST 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 | to | 3 |
| Notes to the Financial Statements | 4 | to | 8 |
| TORR SCIENTIFIC LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST AUGUST 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 20 Eversley Road |
| Bexhill-on-Sea |
| East Sussex |
| TN40 1HE |
| TORR SCIENTIFIC LIMITED (REGISTERED NUMBER: 03622909) |
| BALANCE SHEET |
| 31ST AUGUST 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Revaluation reserve | 12 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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. |
| TORR SCIENTIFIC LIMITED (REGISTERED NUMBER: 03622909) |
| BALANCE SHEET - continued |
| 31ST AUGUST 2025 |
| The financial statements were approved by the director and authorised for issue on |
| TORR SCIENTIFIC LIMITED (REGISTERED NUMBER: 03622909) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST AUGUST 2025 |
| 1. | STATUTORY INFORMATION |
| Torr Scientific Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| TORR SCIENTIFIC LIMITED (REGISTERED NUMBER: 03622909) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST AUGUST 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Patents |
| and |
| licences |
| £ |
| COST |
| At 1st September 2024 |
| and 31st August 2025 |
| AMORTISATION |
| At 1st September 2024 |
| and 31st August 2025 |
| NET BOOK VALUE |
| At 31st August 2025 |
| At 31st August 2024 |
| TORR SCIENTIFIC LIMITED (REGISTERED NUMBER: 03622909) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST AUGUST 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Computer |
| machinery | fittings | equipment | Totals |
| £ | £ | £ | £ |
| COST OR VALUATION |
| At 1st September 2024 |
| Additions |
| At 31st August 2025 |
| DEPRECIATION |
| At 1st September 2024 |
| Charge for year |
| At 31st August 2025 |
| NET BOOK VALUE |
| At 31st August 2025 |
| At 31st August 2024 |
| Cost or valuation at 31st August 2025 is represented by: |
| Fixtures |
| Plant and | and | Computer |
| machinery | fittings | equipment | Totals |
| £ | £ | £ | £ |
| Valuation in 2019 | 22,886 | - | - | 22,886 |
| Cost | 1,323,679 | 200,043 | 128,013 | 1,651,735 |
| 1,346,565 | 200,043 | 128,013 | 1,674,621 |
| If the plant and machinery had not been revalued it would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 785,306 | 785,306 |
| Aggregate depreciation | 289,097 | 289,097 |
| Plant and machinery was valued on an open market basis on 31st August 2019 by the director . |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| TORR SCIENTIFIC LIMITED (REGISTERED NUMBER: 03622909) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST AUGUST 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Finance leases (see note 9) |
| Payments on account |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Finance leases (see note 9) |
| Other creditors |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments under finance leases fall due as follows: |
| Finance leases |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| The company also has future operating lease commitments of £271,298 (2024: £36,538) relating to property leasing and £27,230 (2024: £39,749) relating to motor vehicle leasing. |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank overdrafts |
| Other loans |
| Finance leases | 75,375 | 117,487 |
| The bank overdraft and loans are secured on a fixed and floating charge on the assets of the company. |
| The finance leases and hire purchase are secured on the assets to which they relate. |
| The other overdraft and loans are secured by a personal guarantee by the director. |
| TORR SCIENTIFIC LIMITED (REGISTERED NUMBER: 03622909) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST AUGUST 2025 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary A | £1 | 100 | 100 |
| Ordinary B - Non-voting, Non-p | £1 | 25 | 25 |
| 125 | 125 |
| 12. | RESERVES |
| Revaluati |
| reserve |
| £ |
| At 1st September 2024 |
| and 31st August 2025 |