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Company Registration No. 11745256 (England and Wales)
TOAZ LTD Unaudited accounts for the year ended 31 December 2025
TOAZ LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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TOAZ LTD Company Information for the year ended 31 December 2025
Director
Mr. Shakeelur RAHMAN
Company Number
11745256 (England and Wales)
Registered Office
50 VIRGINIA WAY READING RG30 3QS UNITED KINGDOM
Accountants
Farshan & Co Accountants & Tax Advisers Suite 1, 2 Britannia Street Leicester LE1 3LE
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TOAZ LTD Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
13,233
13,233
Current assets
Cash at bank and in hand
1
1
Creditors: amounts falling due within one year
5
(76,469)
(76,469)
Net current liabilities
(76,468)
(76,468)
Total assets less current liabilities
(63,235)
(63,235)
Creditors: amounts falling due after more than one year
6
(50,000)
(50,000)
Net liabilities
(113,235)
(113,235)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(113,335)
(113,335)
Shareholders' funds
(113,235)
(113,235)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 April 2026 and were signed on its behalf by
Mr. Shakeelur RAHMAN Director Company Registration No. 11745256
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TOAZ LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
TOAZ LTD is a private company, limited by shares, registered in England and Wales, registration number 11745256. The registered office is 50 VIRGINIA WAY, READING, RG30 3QS, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18%
Fixtures & fittings
18%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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TOAZ LTD Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
23,561
5,709
29,270
At 31 December 2025
23,561
5,709
29,270
Depreciation
At 1 January 2025
12,909
3,128
16,037
At 31 December 2025
12,909
3,128
16,037
Net book value
At 31 December 2025
10,652
2,581
13,233
At 31 December 2024
10,652
2,581
13,233
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
26,469
26,469
Loans from directors
50,000
50,000
76,469
76,469
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
50,000
50,000
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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