REGISTERED NUMBER: 11279251 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Torr Top Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Freer

Mrs J Freer

REGISTERED OFFICE:

25 Torr Top Street Torr Top Street

New Mills

United Kingdom

HIGH PEAK

SK22 4BS

REGISTERED NUMBER:

11279251 (England and Wales)

ACCOUNTANTS:

Clayton and Clayton Accountants LLP

Chartered Certified Accountants

64 Market Street

New Mills

HIGH PEAK

SK22 4AA

FIXED ASSETS

Tangible assets

4

380,662

379,237

CURRENT ASSETS

Cash at bank

667

5,185

CREDITORS

Amounts falling due within one year

5

114,059

112,751

NET CURRENT LIABILITIES

(113,392

)

(107,566

)

TOTAL ASSETS LESS CURRENT LIABILITIES

267,270

271,671

CREDITORS

Amounts falling due after more than one year

6

149,857

155,482

NET ASSETS

117,413

116,189

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

118,900

118,900

Retained earnings

(1,587

)

(2,811

)

117,413

116,189

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 26 May 2026 and were signed on its behalf by:

A Freer - Director

Mrs J Freer - Director

1.	STATUTORY INFORMATION

Torr Top Holdings Limited 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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off 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 balance sheet date.

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 September 2024

377,000

2,796

379,796

Additions

-

2,274

2,274

At 31 August 2025

377,000

5,070

382,070

DEPRECIATION

At 1 September 2024

-

559

559

Charge for year

-

849

849

At 31 August 2025

-

1,408

1,408

NET BOOK VALUE

At 31 August 2025

377,000

3,662

380,662

At 31 August 2024

377,000

2,237

379,237

Cost or valuation at 31 August 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2024

377,000

2,796

379,796

Valuation in 2025

-

2,274

2,274

377,000

5,070

382,070

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.8.25

31.8.24

£

£

Cost

258,100

258,100

Value of land in freehold land and buildings

258,100

258,100

freehold land and buildings were valued on an open market basis basis on 31 August 2024 by the directors .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

14,750

14,791

Trade creditors

614

233

Other creditors

98,695

97,727

114,059

112,751

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

149,857

155,482

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

90,856

96,317

7.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

118,900