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Company registration number: SC145882
Tor Ltd
Unaudited filleted financial statements
31 July 2025
Tor Ltd
Contents
Directors and other information
Accountant's report
Statement of financial position and notes to the financial statements
Tor Ltd
Directors and other information

| Director | Mr Paul Forrest
| Secretary | Alison Forrest
| Company number | SC145882
| Registered office | Studio 51, Embroidery Mill
|  | Abbey Mill Business Centre
|  | Paisley
|  | PA1 1TJ
| Accountant | L Mayberry
|  | AccountsPlus Accountants
|  | Studio 51, Embroidery Mill
|  | Abbey Mill Business Centre
|  | Paisley
|  | PA1 1TJ

Tor Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Tor Ltd
Year ended 31 July 2025
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 July 2025 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
L Mayberry
AFA
AccountsPlus Accountants
Studio 51, Embroidery Mill
Abbey Mill Business Centre
Paisley
PA1 1TJ
2 April 2026
Tor Ltd
Statement of financial position
31 July 2025

|  |  | 2025 |  |  | 2024 |
|  |  | £ | £ |  | £ | £
Fixed assets |  |  |  | 2,264 |  |  | 1,843
|  |  |  | _______ |  |  | _______
Current assets |  |  | 20,855 |  |  | 17,219 |
Prepayments and accrued income |  |  | 1,053 |  |  | 1,246 |
|  |  | _______ |  |  | _______ |
|  |  |  | 21,908 |  |  | 18,465
Creditors: amounts falling due within one year |  |  |  | ( 9,739) |  |  | ( 8,895)
|  |  |  | _______ |  |  | _______
Net current assets |  |  |  | 12,169 |  |  | 9,570
|  |  |  | _______ |  |  | _______
Total assets less current liabilities |  |  |  | 14,433 |  |  | 11,413
Accruals and deferred income |  |  |  | ( 600) |  |  | ( 530)
|  |  |  | _______ |  |  | _______
Net assets |  |  |  | 13,833 |  |  | 10,883
|  |  |  | _______ |  |  | _______
Capital and reserves |  |  |  | 13,833 |  |  | 10,883
|  |  |  | _______ |  |  | _______

Notes to the financial statements
Tor Ltd
Year ended 31 July 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 02 April 2026 , and are signed on behalf of the board by:
Mr Paul Forrest
Director
Company registration number: SC145882
The company is a private company limited by shares, registered in Scotland.