BrightAccountsProduction v1.0.0 v1.0.0 2025-02-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company was that of a public house and restaurant. 31 March 2026 37 32 07890805 2026-01-31 07890805 2025-01-31 07890805 2024-01-31 07890805 2025-02-01 2026-01-31 07890805 2024-02-01 2025-01-31 07890805 uk-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07890805 uk-curr:PoundSterling 2025-02-01 2026-01-31 07890805 uk-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07890805 uk-bus:FullAccounts 2025-02-01 2026-01-31 07890805 uk-core:ShareCapital 2026-01-31 07890805 uk-core:ShareCapital 2025-01-31 07890805 uk-core:RetainedEarningsAccumulatedLosses 2026-01-31 07890805 uk-core:RetainedEarningsAccumulatedLosses 2025-01-31 07890805 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-01-31 07890805 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-01-31 07890805 uk-bus:FRS102 2025-02-01 2026-01-31 07890805 uk-core:Goodwill 2025-02-01 2026-01-31 07890805 uk-core:LandBuildings 2025-02-01 2026-01-31 07890805 uk-core:PlantMachinery 2025-02-01 2026-01-31 07890805 uk-core:Goodwill 2025-01-31 07890805 uk-core:Goodwill 2026-01-31 07890805 uk-core:CurrentFinancialInstruments 2026-01-31 07890805 uk-core:CurrentFinancialInstruments 2025-01-31 07890805 uk-core:WithinOneYear 2026-01-31 07890805 uk-core:WithinOneYear 2025-01-31 07890805 uk-core:WithinOneYear 2026-01-31 07890805 uk-core:WithinOneYear 2025-01-31 07890805 uk-core:AfterOneYear 2026-01-31 07890805 uk-core:AfterOneYear 2025-01-31 07890805 uk-core:BetweenOneTwoYears 2026-01-31 07890805 uk-core:BetweenOneTwoYears 2025-01-31 07890805 uk-core:BetweenTwoFiveYears 2026-01-31 07890805 uk-core:BetweenTwoFiveYears 2025-01-31 07890805 2025-02-01 2026-01-31 07890805 uk-bus:Director1 2025-02-01 2026-01-31 07890805 uk-bus:Director2 2025-02-01 2026-01-31 07890805 uk-bus:Director3 2025-02-01 2026-01-31 07890805 uk-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 07890805

TOTH (Kirkby Lonsdale) Limited

Unaudited Financial Statements

for the financial year ended 31 January 2026

TOTH (Kirkby Lonsdale) Limited

Company Registration Number: 07890805

BALANCE SHEET

as at 31 January 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 6 | 41,106 |  | 50,877
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 7 | 13,300 |  | 13,300
Debtors |  | 8 | 6,544 |  | 23,999
Cash and cash equivalents |  |  | 4,466 |  | 5,696
|  |  | ───────── |  | ─────────
|  |  | 24,310 |  | 42,995
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 9 | (136,572) |  | (104,663)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (112,262) |  | (61,668)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (71,156) |  | (10,791)
Creditors:

amounts falling due after more than one year |  | 10 | (31,698) |  | (37,835)
|  |  | ───────── |  | ─────────
Net Liabilities |  |  | (102,854) |  | (48,626)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1,000 |  | 1,000
Retained earnings |  |  | (103,854) |  | (49,626)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (102,854) |  | (48,626)
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 31 March 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Richard Stuart Taylor |  |  |  |  |
Director |  |  |  |  |
________________________________

Katie Jane Ridding

Director

________________________________ |  |  |  |  |
George Richard Taylor |  |  |  |  |
Director |  |  |  |  |

TOTH (Kirkby Lonsdale) Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 January 2026

1. | General Information
| TOTH (Kirkby Lonsdale) Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 07890805. The registered office of the company is 9 Fairbank, Kirkby Lonsdale, Lancashire, LA6 2BD, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 January 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
| Goodwill
| Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings | - | 20% Straight line
|  | Plant and machinery | - | 15% and 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. The carrying amount of deferred tax assets is reviewed at each reporting date 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. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Going concern
| The directors have prepared the financial statements on a going concern basis. The directors have confirmed their intention to provide financial support as may be required to enable the company to meet its liabilities as they fall due. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 37, (2025 - 32).
|  | 2026 | 2025
|  | Number | Number
| Employees | 37 | 32
|  | ═════════ | ═════════

5. | Intangible assets
|  | Goodwill
|  | £
| Cost
| At 1 February 2025 | 30,000
|  | ─────────
| At 31 January 2026 | 30,000
|  | ─────────
| Amortisation
| At 31 January 2026 | 30,000
|  | ─────────
| Net book value
| At 31 January 2026 | -
|  | ═════════

6. | Tangible assets
|  | Land and | Plant and | Total
|  | buildings | machinery |
|  | £ | £ | £
| Cost
| At 1 February 2025 | 82,755 | 137,990 | 220,745
| Additions | - | 328 | 328
|  | ───────── | ───────── | ─────────
| At 31 January 2026 | 82,755 | 138,318 | 221,073
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 February 2025 | 73,591 | 96,277 | 169,868
| Charge for the financial year | 3,345 | 6,754 | 10,099
|  | ───────── | ───────── | ─────────
| At 31 January 2026 | 76,936 | 103,031 | 179,967
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 January 2026 | 5,819 | 35,287 | 41,106
|  | ═════════ | ═════════ | ═════════
| At 31 January 2025 | 9,164 | 41,713 | 50,877
|  | ═════════ | ═════════ | ═════════

7. | Stocks | 2026 | 2025
|  | £ | £
| Stock (non trading) | 13,300 | 13,300
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

8. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | 418 | -
| Other debtors | - | 10,268
| Directors' current accounts | - | 9,115
| Prepayments and accrued income | 6,126 | 4,616
|  | ───────── | ─────────
|  | 6,544 | 23,999
|  | ═════════ | ═════════

9. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Bank overdrafts | 11,032 | 13,205
| Bank loan | 6,200 | 6,200
| Trade creditors | 24,514 | 27,070
| Taxation (Note 11) | 30,619 | 38,887
| Directors' current accounts | 45,790 | -
| Other creditors | 3,806 | 5,269
| Accruals | 14,611 | 14,032
|  | ───────── | ─────────
|  | 136,572 | 104,663
|  | ═════════ | ═════════

10. | Creditors | 2026 | 2025
| Amounts falling due after more than one year | £ | £
| Bank loan | 31,698 | 37,835
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 9) | 17,232 | 19,405
| Repayable between one and two years | 17,450 | 8,800
| Repayable between two and five years | 14,248 | 29,035
|  | ───────── | ─────────
|  | 48,930 | 57,240
|  | ═════════ | ═════════

11. | Taxation | 2026 | 2025
|  | £ | £
| Creditors:
| VAT | 29,571 | 33,827
| PAYE / NI | 1,048 | 5,060
|  | ───────── | ─────────
|  | 30,619 | 38,887
|  | ═════════ | ═════════

12. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 January 2026.

13. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.