Need The Loo Toilet Hire Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 16033326

Need The Loo Toilet Hire Limited

Filleted Unaudited Financial Statements

31 October 2025

Need The Loo Toilet Hire Limited

Financial Statements

Period from 22 October 2024 to 31 October 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Need The Loo Toilet Hire Limited

Balance Sheet

31 October 2025

	31 Oct 25
Note	£	£

Fixed assets

Intangible assets	5	9,000
Tangible assets	6	123,409
		---------
		132,409

Current assets

Debtors	7	35,370
Cash at bank and in hand		30,647
		--------
		66,017

Creditors: amounts falling due within one year	8	( 190,455)
		---------
Net current liabilities			( 124,438)
			---------
Total assets less current liabilities			7,971
			-------
Net assets			7,971
			-------

Capital and reserves

Called up share capital		200
Profit and loss account		7,771
		-------
Shareholders funds		7,971
		-------

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 profit and loss account has not been delivered.

For the period ending 31 October 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 period 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 .

Need The Loo Toilet Hire Limited

Balance Sheet (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 18 June 2026 , and are signed on behalf of the board by:

Mr J A Mann
Director

Company registration number: 16033326

Need The Loo Toilet Hire Limited

Notes to the Financial Statements

Period from 22 October 2024 to 31 October 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 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

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 and in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

All significant judgements applied in preparing the financial statements are disclosed in the accounting policies. No material estimates have been applied.

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. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

Fixtures and fittings	-	20% reducing balance
Motor vehicles	-	20% reducing balance

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 3 .

5. Intangible assets

	Goodwill
	£
Cost
Additions	10,000
	--------
At 31 October 2025	10,000
	--------
Amortisation
Charge for the period	1,000
	--------
At 31 October 2025	1,000
	--------
Carrying amount
At 31 October 2025	9,000
	--------

6. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 22 October 2024	–	–	–
Additions	121,783	30,964	152,747
	---------	--------	---------
At 31 October 2025	121,783	30,964	152,747
	---------	--------	---------
Depreciation
At 22 October 2024	–	–	–
Charge for the period	24,232	5,106	29,338
	---------	--------	---------
At 31 October 2025	24,232	5,106	29,338
	---------	--------	---------
Carrying amount
At 31 October 2025	97,551	25,858	123,409
	---------	--------	---------

7. Debtors

	31 Oct 25
	£
Trade debtors	33,873
Other debtors	1,497
	--------
	35,370
	--------

8. Creditors: amounts falling due within one year

	31 Oct 25
	£
Trade creditors	1,560
Social security and other taxes	14,399
Other creditors	174,496
	---------
	190,455
	---------

9. Related party transactions

During the period the company benefitted from a loan from James Mann Construction Limited, a company controlled by the director. At the end of the period the company owed £20,000 to James Mann Construction Limited. The loan is interest free and repayable on demand. During the period the company benefitted from a loan from Modern Glazing Limited a company a controlled by the director. At the period end the company was owed £144,000. The loan is interest free and repayable on demand.