Tozer Holdings Limited 31/03/2026 iXBRL

Company registration number: 16496153

Tozer Holdings Limited

Trading as Tozer Holdings Limited

Unaudited filleted financial statements

31 March 2026

Tozer Holdings Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Tozer Holdings Limited

Directors and other information


Director	Mr Ryan Tozer	(Appointed 4 June 2025)


Company number	16496153


Registered office	Turnchapel Wharf
	Barton Road
	Plymouth
	PL9 9RQ


Business address	c/o Searegs Training Ltd
	Turnchapel Wharf, Barton Road
	Plymouth
	PL9 9RQ


Accountants	Simmers & Co
	Albany Chambers
	Albany Street
	Oban
	PA34 4AL

Tozer Holdings Limited

Report to the director on the preparation of the

unaudited statutory financial statements of Tozer Holdings Limited

Period ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tozer Holdings Limited for the period ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Tozer Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 17 December 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Tozer Holdings Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tozer Holdings Limited and its director as a body for our work or for this report.

It is your duty to ensure that Tozer Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Tozer Holdings Limited. You consider that Tozer Holdings Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Tozer Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Simmers & Co

Chartered Accountants

Albany Chambers

Albany Street

Oban

PA34 4AL

2 October 2026

Tozer Holdings Limited

Statement of financial position

31 March 2026

		31/03/26
	Note	£	£

Fixed assets
Investments	4	1,588,987
		_______
			1,588,987

Current assets
Debtors	5	51,415
		_______
		51,415
Creditors: amounts falling due
within one year	6	( 837,805)
		_______
Net current liabilities			( 786,390)
			_______
Total assets less current liabilities			802,597

Creditors: amounts falling due
after more than one year	7		( 938,750)
			_______
Net liabilities			( 136,153)
			_______

Capital and reserves
Called up share capital			100
Profit and loss account			( 136,253)
			_______
Shareholders deficit			( 136,153)
			_______

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 02 October 2026 , and are signed on behalf of the board by:

Mr Ryan Tozer

Director

Company registration number: 16496153

Tozer Holdings Limited

Statement of changes in equity

Period ended 31 March 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 4 June 2025	-	-	-

Loss for the period		( 136,253)	( 136,253)
	_______	_______	_______
Total comprehensive income for the period	-	( 136,253)	( 136,253)

Issue of shares	100		100
	_______	_______	_______
Total investments by and distributions to owners	100	-	100

	_______	_______	_______
At 31 March 2026	100	( 136,253)	( 136,153)
	_______	_______	_______

Tozer Holdings Limited

Notes to the financial statements

Period ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is c/o Searegs Training Ltd, Turnchapel Wharf, Barton Road, Plymouth, PL9 9RQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Business combinations

Business combinations relating to acquiring control of trade and assets to form one or more businesses are accounted for using the purchase method. The cost of a business combination is measured at the aggregate of the fair values, at the acquisition date, of assets given, liabilities incurred or assumed, and equity instruments issued plus any costs directly attributable to the business combination. Where control is achieved in stages, the cost of the business combination is the aggregate of the fair values of the assets given, liabilities incurred or assumed, and equity instruments issued at the date of each transaction in the series. Where the business combination requires an adjustment to the cost contingent on future events, the estimated amount of that adjustment is included in the cost of the combination at the acquisition date providing it is probable and can be measured reliably. Where it is not recognised at the acquisition date but subsequently becomes probable and can be measured reliably, the additional consideration is treated as an adjustment to the cost of the combination. If such expected future events do not occur, or the estimate needs to be revised, the cost of the business combination is adjusted accordingly. The unwinding of any discounting is recognised as a finance cost in profit or loss in the period it arises.

4. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 4 June 2025	-	-
Additions	1,588,987	1,588,987
	_______	_______
At 31 March 2026	1,588,987	1,588,987
	_______	_______
Impairment
At 4 June 2025 and 31 March 2026	-	-
	_______	_______
Carrying amount
At 31 March 2026	1,588,987	1,588,987
	_______	_______

During the year the company acquired 100% of the share capital of Searegs Training Ltd (09337318). At 31 March 2026, the subsidary had made a profit before tax of £xxx and had net assets of £xxxxx. As permitted, the company has taken the option to not produce consoldiated accounts for the group.

5. Debtors

			31/03/26
			£
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		51,365
	Other debtors		50
			_______
			51,415
			_______

6. Creditors: amounts falling due within one year

			31/03/26
			£
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		737,085
	Other creditors		100,720
			_______
			837,805
			_______

During the period, the company granted a fixed and floating charge ( 16496153 001) in favour of HSBC over all its assets.

7. Creditors: amounts falling due after more than one year

			31/03/26
			£
	Bank loans and overdrafts		838,750
	Other creditors		100,000
			_______
			938,750
			_______