1 false false false false false false false false false false true false false false false false false No description of principal activity 2024-05-16 Sage Accounts Production Advanced 2025 - FRS102_2025 441,195 441,195 441,195 xbrli:pure xbrli:shares iso4217:GBP 15724802 2024-05-16 2025-03-31 15724802 2025-03-31 15724802 2024-05-15 15724802 bus:Director1 2024-05-16 2025-03-31 15724802 core:LandBuildings core:OwnedOrFreeholdAssets 2024-05-16 2025-03-31 15724802 core:WithinOneYear 2025-03-31 15724802 core:RetainedEarningsAccumulatedLosses 2025-03-31 15724802 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 15724802 bus:SmallEntities 2024-05-16 2025-03-31 15724802 bus:AuditExemptWithAccountantsReport 2024-05-16 2025-03-31 15724802 bus:SmallCompaniesRegimeForAccounts 2024-05-16 2025-03-31 15724802 bus:EntityHasNeverTraded 2024-05-16 2025-03-31 15724802 bus:PrivateLimitedCompanyLtd 2024-05-16 2025-03-31 15724802 bus:FullAccounts 2024-05-16 2025-03-31
COMPANY REGISTRATION NUMBER: 15724802
TOVLY LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 March 2025
TOVLY LIMITED
BALANCE SHEET
31 March 2025
31 Mar 25
Note
£
£
FIXED ASSETS
Investment properties
5
441,195
CURRENT ASSETS
Debtors
6
30,500
Cash at bank and in hand
54,064
---------
84,564
CREDITORS: amounts falling due within one year
7
( 540,678)
----------
NET CURRENT LIABILITIES
( 456,114)
----------
TOTAL ASSETS LESS CURRENT LIABILITIES
( 14,919)
---------
CAPITAL AND RESERVES
Profit and loss account
( 14,919)
---------
SHAREHOLDER DEFICIT
( 14,919)
---------
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 March 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 member has 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 .
These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:
Mr P Englander
Director
Company registration number: 15724802
TOVLY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
PERIOD FROM 16 MAY 2024 TO 31 MARCH 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 Flat 2, 24 Chardmore Road, London, N16 6JD, England.
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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Investment properties
Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost. Subsequent to initial recognition - Investment properties whose fair value can be measured reliably without undue cost or effort are held at fair value. Any gains or losses arising from changes in the fair value are recognised in the profit and loss account in the period that they arise; and - No depreciation is provided in respect of investment properties applying the fair value model. This treatment, as regards the company's investment properties, may be a departure from the requirements of the Companies Act concerning depreciation of fixed assets. However, these properties are not held for consumption but for investment and the directors consider that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the financial statements to give a true and fair view. Depreciation is only one of the many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified. Acquisitions and disposals of properties Acquisitions and disposals are considered to have taken place at the date of legal completion and are included in the financial statements accordingly.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the period amounted to 1 .
5. INVESTMENT PROPERTIES
Freehold property
£
Fair value
At 16 May 2024
Additions
441,195
----------
At 31 March 2025
441,195
----------
Carrying amount
At 31 March 2025
441,195
----------
The historical cost of the property is £441,195. Investment property fair value is determined by the Directors based on their understanding of property market conditions and the specific property concerned, using a sales valuation approach, derived from recent comparable transactions on the market, adjusted by applying discounts to reflect status of occupation and condition.
6. DEBTORS
31 Mar 25
£
Other debtors
30,500
---------
7. CREDITORS: amounts falling due within one year
31 Mar 25
£
Other creditors
540,678
----------
8. RELATED PARTY TRANSACTIONS
Included in creditors is £540,000 due to companies connected with the directors.