Toinfinity Ltd - Filleted accounts

Registered number

11124549

Toinfinity Ltd

Unaudited Filleted Accounts

31 December 2025

Toinfinity Ltd
Registered number:		11124549
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Investment property	4		1,638,415			1,634,494

Current assets
Debtors	5	29,984			41,901
Cash at bank and in hand		5,261			27
		35,245			41,928

Creditors: amounts falling due within one year	6	(78,079)			(83,269)

Net current liabilities			(42,834)			(41,341)

Total assets less current liabilities			1,595,581			1,593,153

Creditors: amounts falling due after more than one year	7		(1,011,363)			(1,040,528)

Provisions for liabilities			(113,921)			(113,921)

Net assets			470,297			438,704

Capital and reserves
Called up share capital			2			2
Profit and loss account			470,295			438,702

Shareholders' funds			470,297			438,704

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A E Parkes
Director
Approved by the board on 21/06/2026.

Toinfinity Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Statutory information

	Toinfinity Ltd is a private company, limited by shares, registered in England and Wales.

	The company's registered number and registered office address are as below:

	Registered number:	11124549

	Registered office:	4 Rose Bank
		Burley In Wharfedale
		Ilkley
		LS29 7PQ

	The presentation currency of the financial statements is the Pound Sterling, which is the functional currency of the company, rounded to the nearest £1.


2	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 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.

	Turnover
	Turnover represents rents received and receivable, excluding VAT.

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Accounting policies (continued)

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

	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.

	Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


3	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


4	Investment property
Total
£
	Fair value
	At 1 January 2025				1,634,494
	Additions				3,921

	At 31 December 2025				1,638,415

	Historical cost
	At 1 January 2025				1,178,811
	At 31 December 2025				1,182,731

	The investment property was valued on an open market basis on 31 December 2025 by the directors.


5	Debtors		2025		2024
£				£

	Trade debtors		16,770		30,437
	Other debtors		13,214		11,464
			29,984		41,901


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		30,000		30,498
	Taxation and social security costs		12,712		19,757
	Directors' loan account		2,015		4,412
	Accruals and deferred income		27,351		22,351
	Other creditors		6,001		6,251
			78,079		83,269


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		1,011,363		1,040,528


8	Loans		2025		2024
£				£
	Creditors include:
	Instalments falling due for payment after more than five years		873,597		910,659


	Secured bank loans		1,040,156		1,066,849

	Bank loans are secured over the properties to which they relate.


9	Related party transactions

	During the year £5,500 (2024: £22,053) was advanced from and £7,897 (2024: £8,866) was repaid to the directors. An amount of £2,015 (2024: £4,412) remained due to the directors at the year end.