Company Registration No. 15168004 (England and Wales)
TOFF Developments Limited
Unaudited accounts
for the year ended 31 August 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of TOFF Developments Limited for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
TOFF Developments Limited for the year ended
31 August 2025 as set out on pages
3 -
4 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 at icaew.com/membershandbook.
This report is made solely to the Board of Directors of TOFF Developments Limited, as a body, in accordance with the terms of our engagement letter dated 8 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of TOFF Developments Limited and state those matters that we have agreed to state to the Board of Directors of TOFF Developments Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TOFF Developments Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that TOFF Developments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TOFF Developments Limited. You consider that TOFF Developments Limited 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 accounts of TOFF Developments Limited. 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 accounts.
RJ Wilber Ltd
Chartered Accountants
28 High Street
Bidford-on-Avon
Alcester
WARWICKSHIRE
B50 4AA
27 July 2026
TOFF Developments Limited
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
164
-
Creditors: amounts falling due within one year
(92)
72
Called up share capital
72
72
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by
Colin Sharples
Director
Company Registration No. 15168004
TOFF Developments Limited
Notes to the Accounts
for the year ended 31 August 2025
TOFF Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 15168004. The registered office is 28 HIGH STREET, BIDFORD-ON-AVON, ALCESTER, B50 4AA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Creditors: amounts falling due within one year
2025
2024
Loans from directors
(23,537)
(72)
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).