Tofts Capital Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15271441

		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,734		822

			3,734		822
CURRENT ASSETS
Debtors	5	7,061		16,666
Investments	6	2,520		1,080
Cash at bank and in hand		11,208		1,195

		20,789		18,941
Creditors: Amounts Falling Due Within One Year	7	(23,926 )		(14,370 )

NET CURRENT ASSETS (LIABILITIES)			(3,137 )		4,571

TOTAL ASSETS LESS CURRENT LIABILITIES			597		5,393

NET ASSETS			597		5,393

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			397		5,193

SHAREHOLDERS' FUNDS			597		5,393

Page 1

Page 2

Tofts Capital Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr L S Tofts

Director

27/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Tofts Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15271441 . The registered office is 6b Parkway, Porters Wood, St. Albans, England, AL3 6PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	5 Year Straight Line
Computer Equipment	33% on cost

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	-	1,169	1,169
Additions	2,500	799	3,299

As at 30 November 2025	2,500	1,968	4,468

Depreciation
As at 1 December 2024	-	347	347
Provided during the period	-	387	387

As at 30 November 2025	-	734	734

Net Book Value
As at 30 November 2025	2,500	1,234	3,734

As at 1 December 2024	-	822	822

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Tofts Capital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Trade debtors	-	16,666
Other debtors	7,061	-

	7,061	16,666

6. Current Asset Investments

	30 November 2025	30 November 2024
	£	£
Unlisted investments	2,520	1,080

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Trade creditors	800	488
Other creditors	-	492
Taxation and social security	23,126	13,390

	23,926	14,370

8. Share Capital

	30 November 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	200	200

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