TOUTES DIRECTIONS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

TOUTES DIRECTIONS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05389942 . The registered office is 5 Brompton Road, Sheffield, S9 2PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Property	Cost
Plant & Machinery	20% - Reducing Balance
Commercial Vehicles	20% - Reducing Balance
Fixtures & Fittings	20% Reducing Balance

Property is valued at cost by the directors, who consider that cost fairly refects the market value of the properties held on the Balance Sheet.

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Income on Work-In-Progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty and is recognised by reference to the valuation of the time spent on the dates the services were provided.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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TOUTES DIRECTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates an auto enrollment pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Impairment

At each balance sheet date, assets not measured at fair value are reviewed for any indication that the asset may be impaired at the balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount, where the impairment loss is recognised as a revaluation reduction.

2.9. Debtors and creditors due within one year

Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.

2.10. Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, and it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation, taking into account the risks and uncertainties surrounding the obligation.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 26 (2025: 24)

4. Tangible Assets

	Land & Property
	Property	Plant & Machinery	Commercial Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2025	1,511,836	692,218	1,783,982	282,950	4,270,986
Additions	-	14,812	367,133	48,381	430,326
Disposals	-	(14,927 )	(138,062 )	(29,577 )	(182,566 )

As at 31 March 2026	1,511,836	692,103	2,013,053	301,754	4,518,746

Depreciation
As at 1 April 2025	-	407,279	830,775	194,064	1,432,118
Provided during the period	-	58,534	222,958	21,368	302,860
Disposals	-	(13,725 )	(125,473 )	(18,991 )	(158,189 )

As at 31 March 2026	-	452,088	928,260	196,441	1,576,789

...CONTINUED

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TOUTES DIRECTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	1,511,836	240,015	1,084,793	105,313	2,941,957

As at 1 April 2025	1,511,836	284,939	953,207	88,886	2,838,868

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Plant & Machinery	28,970	41,558
Commercial Vehicles	729,185	708,076

	758,155	749,634

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	531,408	516,492
Other debtors	29,887	175,645

	561,295	692,137

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	285,973	273,419
Trade creditors	105,797	88,816
Bank loans and overdrafts	103,600	96,246
Other creditors	25,028	93,506
Taxation and social security	234,470	183,336

	754,868	735,323

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	331,640	316,889
Bank loans	169,106	273,348

	500,746	590,237

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TOUTES DIRECTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	285,973	273,419
Later than one year and not later than five years	331,640	316,889

	617,613	590,308

	617,613	590,308

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	302	302

10. Directors Advances, Credits and Guarantees

Director's Loan Account - Mr M. Harrison

As at 1 April 2025, the director's loan account for Mr.M.Harrison was overdrawn in the sum of £131,293.

The overdrawn balance was fully repaid, by the director, during the month of April 2025, by virtue of monies introduced plus a dividend declared on 8 April 2026.

Director's Loan Account - Mr.T.Harrison

As at 1 April 2025, the director's loan account of Mr.T.Harrison was overdrawn in the sum of £6,037.

The overdrawn balance was fully repaid, via a dividend on 8 April 2025.

Director's Loan Account - Mr.O.Harrison

As at 1 April 2025, the director's loan account of Mr.O.Harrison was overdrawn in thwe sum of £3,744.

The overdrawn balance was fully repaid, via a dividend on 8 April 2025.

All 3 Directors had small credit balances on their current accounts at the year end date 31 March 2026.

Interest has been charged on any Director's Loan Account that was overdrawn at any point in the accounting period.

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Mark Harrison	131,293	(10,119 )	141,437	-	(25 )

11. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	230,000	195,000

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,941,957		2,838,868

			2,941,957		2,838,868
CURRENT ASSETS
Debtors	5	561,295		692,137
Cash at bank and in hand		343,210		192,259

		904,505		884,396
Creditors: Amounts Falling Due Within One Year	6	(754,868 )		(735,323 )

NET CURRENT ASSETS (LIABILITIES)			149,637		149,073

TOTAL ASSETS LESS CURRENT LIABILITIES			3,091,594		2,987,941

Creditors: Amounts Falling Due After More Than One Year	7		(500,746 )		(590,237 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(355,960 )		(330,088 )

NET ASSETS			2,234,888		2,067,616

CAPITAL AND RESERVES
Called up share capital	9		302		302
Profit and Loss Account			2,234,586		2,067,314

SHAREHOLDERS' FUNDS			2,234,888		2,067,616

Mr Mark Harrison Director	Mr Oliver Harrison Director	Mr Thomas Harrison Director
06/10/2026