REGISTERED NUMBER: 07718723 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Toby Wagner Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTOR:

T Wagner

REGISTERED OFFICE:

24 Roslyn Road

Woodley

Reading

Berkshire

RG5 3HS

REGISTERED NUMBER:

07718723 (England and Wales)

ACCOUNTANTS:

Suzanne Cater ACA

Shepperton Studios

Room 147 Building 14

Studios Road

Shepperton

Middlesex

TW17 0QD

FIXED ASSETS

Tangible assets

4

196

294

CURRENT ASSETS

Debtors

5

2,819

19,212

Cash at bank

36,147

9,818

38,966

29,030

CREDITORS

Amounts falling due within one year

6

33,098

29,215

NET CURRENT ASSETS/(LIABILITIES)

5,868

(185

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,064

109

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

5,964

9

SHAREHOLDERS' FUNDS

6,064

109

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

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

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 director and authorised for issue on 23 April 2026 and were signed by:

T Wagner - Director

1.	STATUTORY INFORMATION

Toby Wagner Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

21,389

DEPRECIATION

At 1 August 2024

21,095

Charge for year

98

At 31 July 2025

21,193

NET BOOK VALUE

At 31 July 2025

196

At 31 July 2024

294

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

2,819

2,720

Other debtors

-

16,492

2,819

19,212

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

6,667

11,667

Trade creditors

1

-

Taxation and social security

13,630

7,194

Other creditors

12,800

10,354

33,098

29,215

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Suzanne Cater ACA

Shepperton Studios

Room 147 Building 14

Studios Road

Shepperton

Middlesex

TW17 0QD

Date: .............................................