Registration number: 05006814

Toupret (UK) Ltd

Contents
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Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 7

Toupret (UK) Ltd

Company Information
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Directors

G Haworth X Jardin

Registered office

Unit 58 Capital Business Centre 22 Carlton road South Croydon CR2 0BS

Auditors

Brooks Green Registered AuditorsAbbey House 342 Regents Park Road London N3 2LJ

Toupret (UK) Ltd

(Registration number: 05006814)
Balance Sheet as at 31 December 2025
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	Note	2025 £		2024 £
Fixed assets
Tangible assets	3		44,149		12,920
Current assets
Stocks	4	973,963		874,692
Debtors	5	2,865,438		2,077,703
Cash at bank and in hand		2,151,824		1,012,610
		5,991,225		3,965,005
Creditors: Amounts falling due within one year	6	(4,472,995)		(2,612,865)
Net current assets			1,518,230		1,352,140
Net assets			1,562,379		1,365,060
Capital and reserves
Called up share capital	7	35,100		35,100
Retained earnings		1,527,279		1,329,960
Shareholders' funds			1,562,379		1,365,060

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 September 2026 and signed on its behalf by:
 

......................................... X Jardin Director

Toupret (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025
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1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are stated in UK £ and rounded to the nearest £.

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 7 September 2026 was Rowland Aarons, who signed for and on behalf of Brooks Green.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Toupret (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025
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Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Toupret (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025
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Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 16 (2024 - 14).

Toupret (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025
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3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	40,026	40,026
Additions	45,470	45,470
At 31 December 2025	85,496	85,496
Depreciation
At 1 January 2025	27,106	27,106
Charge for the year	14,241	14,241
At 31 December 2025	41,347	41,347
Carrying amount
At 31 December 2025	44,149	44,149
At 31 December 2024	12,920	12,920

4

Stocks

	2025 £	2024 £
Other inventories	973,963	874,692

5

Debtors

Current	2025 £	2024 £
Trade debtors	2,803,359	2,014,460
Other debtors	62,079	63,243
	2,865,438	2,077,703

Toupret (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025
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6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		487,780	364,558
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	1,217,253	143,144
Taxation and social security		819,769	663,962
Other creditors		1,948,193	1,441,201
		4,472,995	2,612,865

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	35,100	35,100	35,100	35,100

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £79,618 (2024 - £77,874). Obligations under finance leases

9	Related party transactions

Summary of transactions with parent

The company is a wholly owned subsidiary of Toupret S.A., a company registered in France. The registered office is
24 Rue du Juillet 91813 Corbeil - Essonnes Cedex France. The company has taken advantage of the exemption available in section 33 of FRS102, not to disclose transactions with it's parent company or any wholly owned subsidiary within the group.