TORUSLABS LTD

Company Registration Number:
12195413 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2025

Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

TORUSLABS LTD

Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet
Notes

TORUSLABS LTD

Balance sheet

As at 30 September 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 1,499,119 2,140,357
Tangible assets: 4 22,132 50,659
Investments: 5 3,960,993 0
Total fixed assets: 5,482,244 2,191,016
Current assets
Stocks: 0 0
Debtors:   1,092,848 2,022,893
Cash at bank and in hand: 563 2,125
Investments:   0 0
Total current assets: 1,093,411 2,025,018
Creditors: amounts falling due within one year:   (948,683) (1,743,088)
Net current assets (liabilities): 144,728 281,930
Total assets less current liabilities: 5,626,972 2,472,946
Creditors: amounts falling due after more than one year:   (6,008,876) (2,821,645)
Total net assets (liabilities): (381,904) (348,699)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (382,004) (348,799)
Shareholders funds: (381,904) (348,699)

The notes form part of these financial statements

TORUSLABS LTD

Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 September 2026
and signed on behalf of the board by:

Name: Chantell Viljoen
Status: Director

The notes form part of these financial statements

TORUSLABS LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

TORUSLABS LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

2. Employees

2025 2024
Average number of employees during the period 0 0

TORUSLABS LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Intangible Assets

Total
Cost £
At 01 October 2024 2,710,337
Additions 1,197,411
Disposals (1,621,413)
Revaluations 0
Transfers 0
At 30 September 2025 2,286,335
Amortisation
At 01 October 2024 569,980
Charge for year 217,236
On disposals 0
Other adjustments 0
At 30 September 2025 787,216
Net book value
At 30 September 2025 1,499,119
At 30 September 2024 2,140,357

TORUSLABS LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Tangible Assets

Total
Cost £
At 01 October 2024 142,632
Additions 0
Disposals 0
Revaluations 0
Transfers 0
At 30 September 2025 142,632
Depreciation
At 01 October 2024 91,973
Charge for year 28,527
On disposals 0
At 30 September 2025 120,500
Net book value
At 30 September 2025 22,132
At 30 September 2024 50,659

TORUSLABS LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Fixed investments

Other financial asset