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REGISTERED NUMBER: 13495833 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Toyoji Ltd |

Toyoji Ltd (Registered number: 13495833)

Contents of the Financial Statements

for the Year Ended 31 July 2025

| Page |

Company information | 1 |

Chartered accountants' report | 2 |

Statement of financial position | 3 |  | to |  | 4

Notes to the financial statements | 5 |  | to |  | 6

Toyoji Ltd

Company Information

for the Year Ended 31 July 2025

| Director: | A J Petrossian

| Registered office: | 3 Meadowsweet

| Stamford

| England

| PE9 4DG

| Registered number: | 13495833 (England and Wales)

| Accountants: | Moore Thompson

| 7 Swan Court

| Forder Way, Cygnet Park

| Hampton

| Peterborough

| Cambridgeshire

| PE7 8GX

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Toyoji Ltd

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Toyoji Ltd for the year ended 31 July 2025 which comprise the Income statement, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Toyoji Ltd in accordance with the terms of our engagement letter dated 21 May 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Toyoji Ltd and state those matters that we have agreed to state to the director of Toyoji Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Toyoji Ltd and its director for our work or for this report.

It is your duty to ensure that Toyoji Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Toyoji Ltd. You consider that Toyoji Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Toyoji Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

7 Swan Court

Forder Way, Cygnet Park

Hampton

Peterborough

Cambridgeshire

PE7 8GX

22 May 2026

Toyoji Ltd (Registered number: 13495833)

Statement of Financial Position

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 5 | 41,806 |  | 52,621 |  |

Current assets

Debtors | 6 | 3,117 |  | 7,499 |  |

Cash at bank | 223,144 |  | 150,154 |  |

226,261 |  | 157,653 |  |

Creditors

Amounts falling due within one year | 7 | 43,216 |  | 14,977 |  |

Net current assets | 183,045 |  | 142,676 |  |

Total assets less current liabilities | 224,851 |  | 195,297 |  |

Creditors

Amounts falling due after more than one year | 8 | (36,347 | ) | (44,825 | ) |

Provisions for liabilities | (11,078 | ) | (13,945 | ) |

Net assets | 177,426 |  | 136,527 |  |

Capital and reserves

Called up share capital | 10 |  | 10 |  |

Retained earnings | 177,416 |  | 136,517 |  |

177,426 |  | 136,527 |  |

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.

Toyoji Ltd (Registered number: 13495833)

Statement of Financial Position - continued

31 July 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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

A J Petrossian - Director

Toyoji Ltd (Registered number: 13495833)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | Statutory information

| Toyoji 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Toyoji Ltd (Registered number: 13495833)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | Employees and directors

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 August 2024 | 13,500 |  | 191 |  | 54,010 |  | 3,188 |  | 70,889 |  |

| Additions | - |  | - |  | - |  | 3,649 |  | 3,649 |  |

| At 31 July 2025 | 13,500 |  | 191 |  | 54,010 |  | 6,837 |  | 74,538 |  |

| Depreciation

| At 1 August 2024 | 2,700 |  | 48 |  | 13,503 |  | 2,017 |  | 18,268 |  |

| Charge for year | 2,700 |  | 47 |  | 10,127 |  | 1,590 |  | 14,464 |  |

| At 31 July 2025 | 5,400 |  | 95 |  | 23,630 |  | 3,607 |  | 32,732 |  |

| Net book value

| At 31 July 2025 | 8,100 |  | 96 |  | 30,380 |  | 3,230 |  | 41,806 |  |

| At 31 July 2024 | 10,800 |  | 143 |  | 40,507 |  | 1,171 |  | 52,621 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| VAT | 3,117 |  | 7,499 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 8,478 |  | 8,479 |  |

| Corporation tax | 26,932 |  | 1,855 |  |

| Other creditors | 4,030 |  | 1,339 |  |

| Director's loan accounts | 3,776 |  | 3,304 |  |

43,216 |  | 14,977 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 36,347 |  | 44,825 |  |