ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 10936814

TOYNBEE INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

TOYNBEE INVESTMENTS LIMITED

REGISTERED NUMBER: 10936814

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025 as restated
Note		£		£

Fixed assets
Investments	4		1		1
Current assets
Debtors: amounts falling due within one year	5	46,229		42,729
Cash at bank and in hand		1,630		1,935
Current liabilities		47,859		44,664
Creditors: amounts falling due within one year	6	(38,096)		(35,847)
Net current assets			9,763		8,817
Total assets less current liabilities			9,764		8,818
Creditors: amounts falling due after more than one year	7		-		(10,000)

Net assets/(liabilities)			9,764		(1,182)

Capital and reserves
Called up share capital	100	100
Profit and loss account	9,664	(1,282)
	9,764	(1,182)

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TOYNBEE INVESTMENTS LIMITED

REGISTERED NUMBER: 10936814

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 September 2026.

Mr C Toynbee

Director

The notes on pages 3 to 6 form part of these financial statements.

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TOYNBEE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Toynbee Investments Limited is private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 154 - 156 Victoria Road, Cambridge, CB4 3DZ. This Company is not part of a group.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.5

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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TOYNBEE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

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TOYNBEE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Fixed asset investments

		Unlisted investments as restated
		£
	Cost or valuation
	At 1 April 2025	1
	At 31 March 2026	1

Debtors

					2026	2025
					£	£


Amounts owed by undertakings in which the company has a participating interest	46,229	42,729

6.	Creditors: Amounts falling due within one year
		2026	2025 as restated
		£	£

Bank loans	6,667	6,667
Trade creditors	-	1,536
Other creditors	30,529	25,394
Accruals	900	2,250
	38,096	35,847

7.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

	Bank loans	-	10,000

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TOYNBEE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Amounts falling due within one year
Bank loans	6,667	6,667
Amounts falling due 1-2 years
Bank loans	-	10,000


	6,667	16,667

9.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

10.	Prior year adjustment

During the year ended 31 March 2026, a presentational amendment has been made to reclassify a balance previously included within investments to other creditors, in order to correctly reflect the company's investment holdings

11.	Related party transactions
	During the year the Company operated loans with the director of the Company. The amount payable to the director of the Company at the year end was £30,530 (2025 - £25,394). This loan is now interest free and repayable on demand.

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