Toad Hall (Property) Ltd - Filleted accounts


TOAD HALL (PROPERTY) LTD

UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 DECEMBER 2025



































Company Registration Number: 15862736

TOAD HALL (PROPERTY) LTD

UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025


CONTENTS									PAGES



Company information									1

Balance sheet									2 to 3

Notes to the financial statements									4 to 7

TOAD HALL (PROPERTY) LTD

COMPANY INFORMATION
FOR THE PERIOD ENDED 31 DECEMBER 2025


DIRECTOR

Mrs M Jackson


SECRETARY

The company does not have an appointed secretary


REGISTERED OFFICE

C9 Glyme Court
Oxford Office Village
Langford Lane
Kidlington
Oxfordshire
OX5 1LQ


COMPANY REGISTRATION NUMBER

15862736 England and Wales

TOAD HALL (PROPERTY) LTD

BALANCE SHEET
AS AT 31 DECEMBER 2025


	Notes	2025
		£

FIXED ASSETS
Investments	5		1,370,756

CURRENT ASSETS
Debtors	6	100
Cash at bank and in hand		3,503


		3,603

CREDITORS: Amounts falling due within one year	7	715,624
CREDITORS: Amounts falling due within one year


NET CURRENT LIABILITIES			(712,021)


TOTAL ASSETS LESS CURRENT LIABILITIES			658,735

CREDITORS: Amounts falling due after more than one year	8		628,922
CREDITORS: Amounts falling due after more than one year


NET ASSETS			29,813


CAPITAL AND RESERVES
Called up share capital			100
Distributable profit and loss account			29,713


SHAREHOLDER'S FUNDS			29,813

TOAD HALL (PROPERTY) LTD

BALANCE SHEET
AS AT 31 DECEMBER 2025


These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.


Signed on behalf of the board




Mrs M Jackson
Director

Date approved by the board: 29 April 2026

TOAD HALL (PROPERTY) LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025


1	GENERAL INFORMATION

	Toad Hall (Property) Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office and principal place of business are:

	Registered office	Principal place of business
	C9 Glyme Court	232-234 Buckingham Road
	Oxford Office Village	Bicester
	Langford Lane	Oxford
	Kidlington	OX26 4EL
	Oxfordshire
	OX5 1LQ

	The company incorporated on 29 July 2024 and started to trade on 26 September 2024.

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

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of preparation of financial statements

	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

	Going concern

	The accounts have been drawn up on the going concern basis following the Director's assessment of the company’s ability to trade for at least 12 months from the date these accounts have been approved. The company owes its fellow subsidiary, Toad Hall Day Nursery (Bicester) Ltd, £676,875 which could be required for repayment without notice. The company is therefore dependent upon the continued support of Toad Hall Day Nursery (Bicester) Ltd. The director does not consider the support of Toad Hall Day Nursery (Bicester) Ltd is likely to be withdrawn.

If the going concern basis was not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amounts, to provide for additional liabilities that might arise and to reclassify fixed assets as current assets.


	Revenue recognition

	Turnover is measured at the fair value of consideration received or receivable. It is recognised in respect of property rentals as soon as there is a right to consideration and is determined by reference to the rental period. Turnover is stated net of trade discounts.

	The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

TOAD HALL (PROPERTY) LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Investment properties

	Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs.

	Subsequently, investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss account in the period in which they arise.

	Financial Instruments

	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

	Financial assets are measured at cost and are assessed at the end of each reporting period for objective evidence of impairment. Where objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

The impairment loss for financial assets measured at cost is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.


	Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amount and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

	Debtors

	Short term debtors are measured at transaction price, less any impairment.

	Creditors

	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

TOAD HALL (PROPERTY) LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Taxation

	Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 taxable profits.

	Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

	Current and deferred tax assets and liabilities are not discounted.

3	CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

	No significant accounting estimates and judgements have had to be made by the director in preparing these financial statements.

4	EMPLOYEES

	The average number of persons employed by the company (including directors) during the period was:

		2025
	Average number of employees	1


5	FIXED ASSET INVESTMENTS
		Investment Property
		£
	Cost
	Additions	1,370,756


	At 31 December 2025	1,370,756


	Net book value
	At 31 December 2025	1,370,756

TOAD HALL (PROPERTY) LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025


6	DEBTORS
			2025
			£
	Other debtors		100


7	CREDITORS: Amounts falling due within one year
			2025
			£
	Bank loans and overdrafts		29,164
	Taxation and social security		7,484
	Accruals and deferred income		2,101
	Other creditors		676,875


			715,624


8	CREDITORS: Amounts falling due after more than one year
			2025
			£
	Bank loans and overdrafts		628,922


	Included in the amounts falling due after more than one year are the following amounts which are due in more
	than five years:
			2025
			£
	Bank loans and overdrafts		488,998


9	RELATED PARTY TRANSACTIONS

	The company has claimed exemptions from reporting disclosure of related party transactions with the following wholly owned group members:


	Toad Hall Day Nursery (Bicester) Ltd	Group company
	Toad Hall Day Nursery (Bicester) Holdings Ltd	Parent company