TOAST & TONIC LTD

Company Registration Number
15314787
(England and Wales)

Private limited company limited by shares
Registered office: International House Business Centre Suite 11, International House, Spring Hill Road, Burnley, Lancs, BB11 2LQ, England

Audit Exempt Micro-Entity Accounts

For the Period from 1 December 2024 to 31 December 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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TOAST & TONIC LTD

Contents

Balance Sheet 3
Statement of Compliance 4
Notes to the Financial Statements 5-7
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TOAST & TONIC LTD

Balance sheet

As at 31 December 2025

2025
£		 2024
£
Fixed assets 0 1,200
 
Current assets 3,735 5,465
Creditors: amounts falling due within one year (2,212) (4,741)
Net current assets (liabilities) 1,523 724
Total assets less current liabilities 1,523 1,924
Provisions for liabilities 0 (1,250)
 
Total net assets (liabilities) 1,523 674
 
Capital and reserves 1,523 674
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TOAST & TONIC LTD

Balance sheet continued

For the period ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 20 September 2026.

ASHWORTH, Gemma Leanne
Director

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TOAST & TONIC LTD

Notes to the Financial Statements

for the Period from 1 December 2024 to 31 December 2025

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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TOAST & TONIC LTD

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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TOAST & TONIC LTD

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 1

4. Off-balance sheet arrangements

The company had no off-balance sheet arrangements during the year.

5. Advances, credit and guarantees granted to directors

No advances or credit were granted to, and no guarantees were entered into on behalf of, the directors during the year.

6. Financial commitments, guarantees and contingencies

The company had no financial commitments, guarantees or contingencies that are not included in the balance sheet.

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