REGISTERED NUMBER: 10334551 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Toschi UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Alvino

REGISTERED OFFICE:

5th Floor

10 Brook Street

Mayfair

London

W1S 1BG

REGISTERED NUMBER:

10334551 (England and Wales)

AUDITORS:

Hilden Park Accountants Limited

Chartered Accountants

& Statutory Auditors

Hilden Park House

79 Tonbridge Road

Hildenborough

Kent

TN11 9BH

CURRENT ASSETS

Debtors

5

378

699

Cash at bank

5,321

1,935

5,699

2,634

CREDITORS

Amounts falling due within one year

6

147,466

154,826

NET CURRENT LIABILITIES

(141,767

)

(152,192

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(141,767

)

(152,192

)

CREDITORS

Amounts falling due after more than one year

7

20,243

25,876

NET LIABILITIES

(162,010

)

(178,068

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(162,011

)

(178,069

)

(162,010

)

(178,068

)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

D Alvino - Director

1.	STATUTORY INFORMATION

Toschi UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements are presented in pounds sterling and rounded to the nearest pound.

Turnover

Turnover comprises amounts charged to the parent company in respect of costs incurred by the company. Revenue is recognised when the services have been provided or the costs have been incurred and the amount can be measured reliably.

Turnover is measured at the fair value of the consideration receivable, net of value added tax and any discounts or rebates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

25% straight line basis

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

2,593

DEPRECIATION

At 1 January 2025

and 31 December 2025

2,593

NET BOOK VALUE

At 31 December 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

VAT

378

699

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Bank loans and overdrafts

5,626

5,486

Amounts owed to group undertakings

134,340

134,340

Accruals and deferred income

7,500

15,000

147,466

154,826

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Bank loans - 1-2 years

5,770

5,626

Bank loans - 2-5 years

14,473

17,755

Bank loans more 5 yr by instal

-

2,495

20,243

25,876

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

2,495

Amounts owed to related undertakings are interest free, unsecured and repayable on demand.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Matthews BSc FCA (Senior Statutory Auditor)

for and on behalf of Hilden Park Accountants Limited

9.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is TOSCHI VIGNOLA S.r.l., a company incorporated in Italy.

The consolidated financial statements are available at Via Genova, 244, Savignano sul Panaro, Modena, Italy - 41056.