トイレはあちらです。

The word 'トイレ' (toire) is a loanword from the English word 'toilet'. It became common in Japan after World War II. While 'toilet' in English can refer specifically to the plumbing fixture, 'トイレ' in Japanese more broadly refers to the room itself, similar to 'restroom' or 'washroom'. 'あちら' (achira) means 'over there' and is a polite way to indicate direction. 'です' (desu) is a polite copula, making the sentence polite and formal enough for public use.