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COMPANY REGISTRATION NUMBER: 02742202

A. & G. TOSELAND LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 June 2025

A. & G. TOSELAND LIMITED

STATEMENT OF FINANCIAL POSITION

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 863 |  | 764

CURRENT ASSETS

Stocks | 155,396 |  | 164,159 |
Debtors | 6 | 474,754 |  | 387,704 |
Cash at bank and in hand | 24,669 |  | 20,899 |
| --------- |  | --------- |
| 654,819 |  | 572,762 |

CREDITORS: amounts falling due within one year | 7 | 330,793 |  | 230,931 |
| --------- |  | --------- |
NET CURRENT ASSETS |  | 324,026 |  | 341,831
|  | --------- |  | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 324,889 |  | 342,595

CREDITORS: amounts falling due after more than one year | 8 |  | 49,739 |  | 28,333
|  | --------- |  | ---------
NET ASSETS |  | 275,150 |  | 314,262
|  | --------- |  | ---------

CAPITAL AND RESERVES

Called up share capital |  | 35,000 |  | 35,000
Profit and loss account |  | 240,150 |  | 279,262
|  | --------- |  | ---------
SHAREHOLDERS FUNDS |  | 275,150 |  | 314,262
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

A. & G. TOSELAND LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 3 June 2026 , and are signed on behalf of the board by:

Mr F G Toseland |
Director |

Company registration number: 02742202

A. & G. TOSELAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Catesby Street, Kettering, Northamptonshire, NN16 8XN.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & machinery | - | 20% straight line
| Fixtures and fittings | - | 25% straight line
| Motor vehicles | - | 20% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
5. TANGIBLE ASSETS

| Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 July 2024 | 74,757 | 31,572 | 800 | 107,129
Additions | – | 598 | – | 598
| -------- | -------- | ---- | ---------
At 30 June 2025 | 74,757 | 32,170 | 800 | 107,727
| -------- | -------- | ---- | ---------
Depreciation |  |  |  |
At 1 July 2024 | 74,664 | 31,061 | 640 | 106,365
Charge for the year | 47 | 292 | 160 | 499
| -------- | -------- | ---- | ---------
At 30 June 2025 | 74,711 | 31,353 | 800 | 106,864
| -------- | -------- | ---- | ---------
Carrying amount |  |  |  |
At 30 June 2025 | 46 | 817 | – | 863
| -------- | -------- | ---- | ---------
At 30 June 2024 | 93 | 511 | 160 | 764
| -------- | -------- | ---- | ---------

6. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 127,707 | 136,350
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 825 | 645
Other debtors | 346,222 | 250,709
| --------- | ---------
| 474,754 | 387,704
| --------- | ---------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 105,562 | 44,341
Trade creditors | 88,270 | 42,757
Social security and other taxes | 129,840 | 135,932
Other creditors | 7,121 | 7,901
| --------- | ---------
| 330,793 | 230,931
| --------- | ---------

8. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 49,739 | 28,333
| -------- | --------

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr F G Toseland | 170,248 | 69,900 | ( 2,000) | 238,148
|  | --------- | -------- | ------- | ---------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr F G Toseland | 130,107 | 40,353 | ( 212) | 170,248
|  | --------- | -------- | ---- | ---------

Interest was charged at the official H M Revenue & Customs rate.