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Registered number: 14277399
Toast91 Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
TAG Accountants Group Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14277399
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 48
Cash at bank and in hand 3,558 4,444
3,558 4,492
Creditors: Amounts Falling Due Within One Year 5 (25,031 ) (22,139 )
NET CURRENT ASSETS (LIABILITIES) (21,473 ) (17,647 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,473 ) (17,647 )
NET LIABILITIES (21,473 ) (17,647 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (21,474 ) (17,648 )
SHAREHOLDERS' FUNDS (21,473) (17,647)
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Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Heather Payne
Director
28th May 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Toast91 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14277399 . The registered office is 9 Shottery Brook Office Park, Timothys Bridge Road, Stratford Enterprise Park, Stratford-Upon-Avon, CV37 9NR.
2. Accounting Policies
2.1. Basis of Preparation of 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.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
2.3. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors
2025 2024
£ £
Due within one year
Other debtors - 48
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings 13,593 11,193
Other creditors 11,438 10,946
25,031 22,139
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
7. Related Party Transactions
Terms of loans from related parties
Amount of £13,593.17 have been advanced on an interest free basis, there are no fixed repayment terms for the loan facility provided from these related parties.
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