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Registered number: 08428610 TOROX MACHINERY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
TOROX MACHINERY LIMITED REGISTERED NUMBER: 08428610 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | - |  | 1,114,147
|  |  | - |  | 1,114,147
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 514,942 |  | 800,000 |
|  | 514,942 |  | 800,000 |
Creditors: amounts falling due within one year | 7 | (2,000) |  | (2,049) |
Net current assets |  |  | 512,942 |  | 797,951
Total assets less current liabilities |  |  | 512,942 |  | 1,912,098
Net assets |  |  | 512,942 |  | 1,912,098
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 502,490 |  | 1,902,490
Profit and loss account |  |  | 10,452 |  | 9,608
|  |  | 512,942 |  | 1,912,098
Page 1
TOROX MACHINERY LIMITED REGISTERED NUMBER: 08428610 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D J Ellis
Director
Date: 4 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
TOROX MACHINERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
TOROX Machinery Limited, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Gaydon Farm, Kineton Road, Gaydon, Warwick, Warwickshire, CV35 0EP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 3
TOROX MACHINERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.6 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
The average monthly number of employees, including directors, during the year was 0 (2024 - 0). Page 4
TOROX MACHINERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 January 2025 | 20,000
| At 31 December 2025 | 20,000
| Amortisation |
| At 1 January 2025 | 20,000
| At 31 December 2025 | 20,000
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | -
5. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| At 1 January 2025 | 1,114,147
| Additions | 3,000
| Disposals | (1,117,147)
| At 31 December 2025 | -
Page 5
TOROX MACHINERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 514,942 | 800,000
|  | 514,942 | 800,000
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 256 | 353
| Other creditors | 704 | 706
| Accruals and deferred income | 1,040 | 990
|  | 2,000 | 2,049
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
|  | 502,390 (2024 - 1,102,390) B shares of £1.00 each | 502,390 | 1,102,390
|  | (2024 - 800,000) Deferred shares of £1.00 each | - | 800,000
|  |  | 502,490 | 1,902,490
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