REGISTERED NUMBER: 13495833 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Toyoji Ltd

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

6

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

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

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.

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

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.

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