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REGISTERED NUMBER: SC387210 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Tosh North East Ltd

Tosh North East Ltd (Registered number: SC387210)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Tosh North East Ltd

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | M K McIntosh

| REGISTERED OFFICE: | 60 St Catherine Street

| Banff

| Aberdeenshire

| AB45 1JU

| REGISTERED NUMBER: | SC387210 (Scotland)

| ACCOUNTANTS: | Add Accountancy Limited

| 6 Market Square

| Oldmeldrum

| Aberdeenshire

| AB51 0AA

Tosh North East Ltd (Registered number: SC387210)

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 223 |  | 223 |  |

CURRENT ASSETS

Cash at bank | 69 |  | 69 |  |

CREDITORS

Amounts falling due within one year | 5 | 24,819 |  | 24,819 |  |

NET CURRENT LIABILITIES | (24,750 | ) | (24,750 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (24,527 | ) | (24,527 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | 14,384 |  | 14,384 |  |

NET LIABILITIES | (38,911 | ) | (38,911 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (39,011 | ) | (39,011 | ) |

SHAREHOLDERS' FUNDS | (38,911 | ) | (38,911 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

Tosh North East Ltd (Registered number: SC387210)

Balance Sheet - continued

31 October 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 April 2026 and were signed by:

M K McIntosh - Director

Tosh North East Ltd (Registered number: SC387210)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Tosh North East Ltd is a private company, limited by shares , registered in Scotland. 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on reducing balance

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 3,606 |  |

| DEPRECIATION

| At 1 November 2024

| and 31 October 2025 | 3,383 |  |

| NET BOOK VALUE

| At 31 October 2025 | 223 |  |

| At 31 October 2024 | 223 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Directors' current accounts | 24,105 |  | 24,105 |  |

| Accrued expenses | 714 |  | 714 |  |

24,819 |  | 24,819 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Other loans - 1-2 years | 14,384 |  | 14,384 |  |