REGISTERED NUMBER: 09507460 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Tosa West Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Z Azapovic

REGISTERED OFFICE:

Tosa

332 King Street

London

W6 0RR

REGISTERED NUMBER:

09507460 (England and Wales)

FIXED ASSETS

Tangible assets

4

66,122

74,431

CURRENT ASSETS

Stocks

3,525

8,033

Debtors

5

10,704

8,250

Cash at bank

246,597

169,252

260,826

185,535

CREDITORS

Amounts falling due within one year

6

103,819

52,877

NET CURRENT ASSETS

157,007

132,658

TOTAL ASSETS LESS CURRENT LIABILITIES

223,129

207,089

CREDITORS

Amounts falling due after more than one year

7

13,626

23,276

NET ASSETS

209,503

183,813

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

209,502

183,812

SHAREHOLDERS' FUNDS

209,503

183,813

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 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 December 2025 and were signed by:

Z Azapovic - Director

1.	STATUTORY INFORMATION

Tosa West Ltd 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.

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 etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 11 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

82,340

11,206

93,546

Additions

-

191

191

At 31 March 2025

82,340

11,397

93,737

DEPRECIATION

At 1 April 2024

10,978

8,137

19,115

Charge for year

5,489

3,011

8,500

At 31 March 2025

16,467

11,148

27,615

NET BOOK VALUE

At 31 March 2025

65,873

249

66,122

At 31 March 2024

71,362

3,069

74,431

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

2,454

-

Other debtors

8,250

8,250

10,704

8,250

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

43,622

41,248

Other creditors

60,197

11,629

103,819

52,877

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

13,626

23,276

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

1

1