REGISTERED NUMBER: 02768370 (England and Wales)

Torque Fast Calibration Ltd

Unaudited Financial Statements

for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Holdcroft

REGISTERED OFFICE:

Calibration House

Canal Lane

Tunstall

Stoke on Trent

Staffordshire

ST6 4NZ

REGISTERED NUMBER:

02768370 (England and Wales)

ACCOUNTANTS:

Slaters & Co Accountants

Lymore Villa

162a London Road

Chesterton

Newcastle

Staffordshire

ST5 7JB

FIXED ASSETS

Tangible assets

5

16,301

19,449

CURRENT ASSETS

Debtors

6

32,974

53,744

Cash at bank and in hand

75,714

45,887

108,688

99,631

CREDITORS

Amounts falling due within one year

7

42,252

42,382

NET CURRENT ASSETS

66,436

57,249

TOTAL ASSETS LESS CURRENT LIABILITIES

82,737

76,698

PROVISIONS FOR LIABILITIES

3,097

3,695

NET ASSETS

79,640

73,003

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

79,540

72,903

79,640

73,003

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 14 May 2026 and were signed by:

P J Holdcroft - Director

1.	STATUTORY INFORMATION

Torque Fast Calibration 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.

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 represents net invoice value of services provided, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

20% on cost

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

38,683

14,858

41,627

12,626

107,794

Additions

-

235

-

1,257

1,492

At 30 September 2025

38,683

15,093

41,627

13,883

109,286

DEPRECIATION

At 1 October 2024

32,410

14,437

32,594

8,904

88,345

Charge for year

1,253

131

2,259

997

4,640

At 30 September 2025

33,663

14,568

34,853

9,901

92,985

NET BOOK VALUE

At 30 September 2025

5,020

525

6,774

3,982

16,301

At 30 September 2024

6,273

421

9,033

3,722

19,449

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

17,449

DEPRECIATION

At 1 October 2024

16,326

Charge for year

281

At 30 September 2025

16,607

NET BOOK VALUE

At 30 September 2025

842

At 30 September 2024

1,123

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,827

47,847

Other debtors

6,147

5,897

32,974

53,744

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,667

7,908

Taxation and social security

18,074

18,575

Other creditors

16,511

15,899

42,252

42,382

8.	RELATED PARTY DISCLOSURES

The company owed its director Mr P J Holdcroft £13,087 as at 30th September 2025 (2024 £12,213). The loan is interest free and repayable on demand.