Toshi Ashi Limited

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

Registered number: SC119636

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		227,147		227,147

			227,147		227,147
CURRENT ASSETS
Debtors	5	15,904		18,935

		15,904		18,935
Creditors: Amounts Falling Due Within One Year	6	-		(738 )

NET CURRENT ASSETS (LIABILITIES)			15,904		18,197

TOTAL ASSETS LESS CURRENT LIABILITIES			243,051		245,344

NET ASSETS			243,051		245,344

CAPITAL AND RESERVES
Called up share capital	7		100		100
Revaluation reserve	8		189,467		189,467
Profit and Loss Account			53,484		55,777

SHAREHOLDERS' FUNDS			243,051		245,344

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Charles Scott

Director

27/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Toshi Ashi Limited is a private company, limited by shares, incorporated in Scotland, registered number SC119636 . The registered office is Dalgety Bay Business Centre, Sybrig House, Ridge Way, Dalgety Bay, KY11 9JN.

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. 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:

Freehold	No depreciation charged
Fixtures & Fittings	No depreciation charged

2.3. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	225,000	19,336	244,336

As at 31 March 2025	225,000	19,336	244,336

Depreciation
As at 1 April 2024	-	17,189	17,189

As at 31 March 2025	-	17,189	17,189

Net Book Value
As at 31 March 2025	225,000	2,147	227,147

As at 1 April 2024	225,000	2,147	227,147

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Toshi Ashi Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	5,061
Other debtors	15,904	13,874

	15,904	18,935

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	738

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2024	189,467	55,777
Loss for the year and total comprehensive income	-	(2,293 )

As at 31 March 2025	189,467	53,484

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