2025-02-01 2026-01-31 false Capium Accounts Production 1.1 14576463 2025-02-01 2026-01-31 14576463 bus:AbridgedAccounts 2025-02-01 2026-01-31 14576463 bus:FRS102 2025-02-01 2026-01-31 14576463 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 14576463 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 14576463 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 14576463 2025-02-01 2026-01-31 14576463 2026-01-31 14576463 bus:RegisteredOffice 2025-02-01 2026-01-31 14576463 core:WithinOneYear 2026-01-31 14576463 core:AfterOneYear 2026-01-31 14576463 1 2025-02-01 2026-01-31 14576463 bus:Director1 2025-02-01 2026-01-31 14576463 bus:Director1 2026-01-31 14576463 bus:Director1 2024-02-01 2025-01-31 14576463 bus:Director2 2025-02-01 2026-01-31 14576463 bus:Director2 2026-01-31 14576463 bus:Director2 2024-02-01 2025-01-31 14576463 2024-02-01 14576463 bus:LeadAgentIfApplicable 2025-02-01 2026-01-31 14576463 2024-02-01 2025-01-31 14576463 2025-01-31 14576463 core:WithinOneYear 2025-01-31 14576463 core:AfterOneYear 2025-01-31 14576463 bus:EntityAccountantsOrAuditors 2024-02-01 2025-01-31 14576463 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 14576463 bus:OrdinaryShareClass1 2026-01-31 14576463 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 14576463 bus:OrdinaryShareClass1 2025-01-31 14576463 core:CostValuation core:Non-currentFinancialInstruments 2026-01-31 14576463 core:CostValuation core:Non-currentFinancialInstruments 2025-01-31 14576463 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-01-31 14576463 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-01-31 14576463 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-01-31 14576463 core:Non-currentFinancialInstruments 2026-01-31 14576463 core:Non-currentFinancialInstruments 2025-01-31 14576463 core:ShareCapital 2026-01-31 14576463 core:ShareCapital 2025-01-31 14576463 core:RetainedEarningsAccumulatedLosses 2026-01-31 14576463 core:RetainedEarningsAccumulatedLosses 2025-01-31 14576463 dpl:Item1 2025-02-01 14576463 dpl:Item1 2026-01-31 14576463 dpl:Item1 2024-02-01 14576463 dpl:Item1 2025-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 14576463
England and Wales
Abridged Accounts
for the year ended 31 January 2026
for
TORUS DEVELOPMENTS LTD

Torus Developments Ltd Contents Page For the year ended 31 January 2026
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Registered Number: 14576463 Torus Developments Ltd Statement of Financial Position As at 31 January 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 1,644 |  | 1,936
Cash at bank and in hand |  | 1 |  | 21
|  | 1,645 |  | 1,957
Creditors: amount falling due within one year |  | (1,237) |  | (582)
Net current assets |  | 408 |  | 1,375
Total assets less current liabilities |  | 408 |  | 1,375
Net assets |  | 408 |  | 1,375
Capital and reserves |  |  |
Called up share capital | 3 | 100 |  | 100
Profit and loss account |  | 308 |  | 1,275
Shareholders' funds |  | 408 |  | 1,375
For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 06 July 2026 and were signed on its behalf by:
------------------------------- Mr J McAvoy Director
1

Torus Developments Ltd Notes to the Abridged Financial Statements For the year ended 31 January 2026
General Information Torus Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 14576463, registration address Pi House, 40a London Road, Gloucester, Gloucestershire, GL1 3NU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
2. | Average number of employees Average number of employees during the year was 2 (2025 : 2).
3. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2