BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period FRS 105 Accounts Production and resale of knives and kitchen products 29 December 2025 4 4 09538163 2025-03-31 09538163 2024-03-31 09538163 2023-03-31 09538163 2024-04-01 2025-03-31 09538163 2023-04-01 2024-03-31 09538163 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09538163 uk-curr:PoundSterling 2024-04-01 2025-03-31 09538163 uk-bus:FullAccounts 2024-04-01 2025-03-31 09538163 uk-bus:Director1 2024-04-01 2025-03-31 09538163 uk-bus:Director2 2024-04-01 2025-03-31 09538163 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 09538163 uk-bus:Agent1 2024-04-01 2025-03-31 09538163 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09538163 uk-core:CapitalReserve 2025-03-31 09538163 uk-core:CapitalReserve 2024-03-31 09538163 2024-04-01 2025-03-31 09538163 uk-bus:Micro-entities 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 09538163

Tog Knives Ltd

Unaudited Financial Statements

for the financial year ended 31 March 2025

Tog Knives Ltd

DIRECTOR AND OTHER INFORMATION

Directors | Mr Robert David Beagley-Brown
| Mr Ernest Javier Capbert (Resigned 27 November 2025)
Company Registration Number | 09538163
Registered Office and Business Address | Glenside Farm
| Oxleaze Lane
| Dundry
| Bristol
| BS41 8LA
| United Kingdom
Accountants | Invest Accountancy Ltd
| 29 Station Road
| Nailsea
| North Somerset
| BS48 4PD
| GB

Tog Knives Ltd

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Tog Knives Ltd

for the financial year ended 31 March 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 March 2025 as set out on pages to which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Tog Knives Ltd, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position for the year ended 31 March 2025 your duty to ensure that Tog Knives Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Tog Knives Ltd. You consider that Tog Knives Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Tog Knives Ltd. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

INVEST ACCOUNTANCY LTD

29 Station Road

Nailsea

North Somerset

BS48 4PD

GB

29 December 2025

Tog Knives Ltd

INCOME STATEMENT

for the financial year ended 31 March 2025

| 2025 |  | 2024
| £ |  | £

Turnover | 514,932 |  | 431,033
Other income | 314 |  | -
Cost of raw materials and consumables | (261,424) |  | (180,070)
Staff costs | (130,240) |  | (115,744)
Depreciation and other amounts written off assets | (9,895) |  | (11,924)
Other charges | (215,246) |  | (274,431)
| ───────── |  | ─────────
Loss before taxation | (101,559) |  | (151,136)
Tax | - |  | 25,591
| ───────── |  | ─────────
Loss | (101,559) |  | (125,545)
| ═════════ |  | ═════════

Tog Knives Ltd

Company Registration Number: 09538163

STATEMENT OF FINANCIAL POSITION

as at 31 March 2025

|  | 2025 |  | 2024
|  | £ |  | £
| ASSETS
| Fixed Assets | 50,243 |  | 59,887
| Current assets | 278,341 |  | 369,353
| Prepayments and accrued income | 6,000 |  | 6,000
|  | ───────── |  | ─────────
|  | 334,584 |  | 435,240
|  | ═════════ |  | ═════════
| CAPITAL, RESERVES AND LIABILITIES
| Capital and Reserves | 293,165 |  | 394,724
| Creditors: amounts falling due within one year | 39,819 |  | 35,416
| Accruals and deferred income | 1,600 |  | 5,100
|  | ───────── |  | ─────────
|  | 334,584 |  | 435,240
|  | ═════════ |  | ═════════
| Notes to the Financial statements

1. | General Information
| Tog Knives Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 09538163. The registered office of the company is Glenside Farm, Oxleaze Lane, Dundry, Bristol, BS41 8LA, United Kingdom which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Employees
| The average monthly number of employees, including director, during the financial year was 4, (2024 - 4).
|  | 2025 | 2024
|  | Number | Number
| Employees | 4 | 4
|  | ═════════ | ═════════

3. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.

| For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
| The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
| The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
| These financial statements have been prepared in accordance with the provisions available to micro-entities in Part 15 of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
| Approved by the Directors on 29 December 2025 and signed by:
| ________________________________ |
| Mr Robert David Beagley-Brown |
| Director |
| ________________________________
| Mr Ernest Javier Capbert
| Director

Tog Knives Ltd

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 31 March 2025

| 2025 |  | 2024
| £ |  | £

Sales | 514,932 |  | 431,033
| ───────── |  | ─────────
Cost of sales

Opening stock | 210,703 |  | 220,004
Materials | 204,484 |  | 170,769
| ───────── |  | ─────────
| 415,187 |  | 390,773
Closing stock | (153,763) |  | (210,703)
| ───────── |  | ─────────
| 261,424 |  | 180,070
| ───────── |  | ─────────
Gross profit | 253,508 |  | 250,963
| ───────── |  | ─────────
Gross profit Percentage | 49.2% |  | 58.2%
| ───────── |  | ─────────
Administrative expenses

Wages and salaries | 33,767 |  | 20,288
Director's remuneration | 81,950 |  | 77,832
Social security costs | 11,110 |  | 5,295
Pension costs | 841 |  | 563
Directors Pensions | 1,321 |  | 1,277
Contract and agency staff | 1,251 |  | 10,489
Rates | - |  | 3,583
Insurance | 2,791 |  | 1,535
Printing, postage and stationery | 473 |  | 320
Advertising | 138,560 |  | 180,383
Telephone Broadband | 64 |  | 158
Computer costs | 11,402 |  | 11,223
Travelling and entertainment | 1,249 |  | 2,833
Legal and professional | 37,700 |  | 42,499
Consultancy fees | 200 |  | 308
Accountancy Fees | 8,435 |  | 17,791
Bank charges | 524 |  | 252
Profit/loss on exchange | 7,113 |  | 215
Staff welfare | 2,619 |  | 2,992
General expenses | 401 |  | 1,148
Profits/losses on disposal of tangibles | - |  | 6,833
Depreciation of tangible assets | 9,895 |  | 11,924
Charitable donations | 3,715 |  | 2,312
| ───────── |  | ─────────
| 355,381 |  | 402,053
| ───────── |  | ─────────
Finance

Bank interest paid and payable | - |  | 46
| ───────── |  | ─────────
Miscellaneous income

Bank interest | 314 |  | -
| ───────── |  | ─────────
Net loss | (101,559) |  | (151,136)
| ═════════ |  | ═════════