REGISTERED NUMBER: 11460871 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2025 to 31 January 2026

for

Toaster Creative Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N J Towl

Ms L Hope

SECRETARY:

REGISTERED OFFICE:

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

REGISTERED NUMBER:

11460871 (England and Wales)

ACCOUNTANTS:

Fenlon & Co

Chartered Certified Accountants

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

FIXED ASSETS

Tangible assets

4

-

335

CURRENT ASSETS

Debtors

5

1,102

-

Cash at bank

18,031

25,327

19,133

25,327

CREDITORS

Amounts falling due within one year

6

16,455

3,129

NET CURRENT ASSETS

2,678

22,198

TOTAL ASSETS LESS CURRENT LIABILITIES

2,678

22,533

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

2,478

22,333

SHAREHOLDERS' FUNDS

2,678

22,533

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2026 and were signed on its behalf by:

N J Towl - Director

1.	STATUTORY INFORMATION

Toaster Creative Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is 6 High Street, Wheathampstead, Herts AL4 8AA.

The financial statements are presented in Sterling, which is the functional currency of the company.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is measured at the fair value of the consideration received or receivable having regard for contractual obligations.

Tangible fixed assets & depreciation

Tangible Fixed Assets are initially recorded at cost.

Depreciation is provided at the following annual rates in order to write off each asset over its expected useful life:

Fixtures and fittings & Equipment - 50% Straight Line

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

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.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Dividends

Final ordinary dividends payable to shareholders of the Company are recognised in the period that they are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are paid.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 August 2025

3,734

Disposals

(3,734

)

At 31 January 2026

-

DEPRECIATION

At 1 August 2025

3,399

Eliminated on disposal

(3,399

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 July 2025

335

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.7.25

£

£

Other debtors

1,102

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.7.25

£

£

Social security and other taxes

708

45

Directors' loan accounts

14,928

1,987

Accruals and deferred income

819

1,097

16,455

3,129

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.7.25

value:

£

£

100

Ordinary A Shares

£1

100

100

100

Ordinary B Shares

£1

100

100

200

200