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frs-core:UnlistedNon-exchangeTraded 2022-10-31 07435168 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07435168 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07435168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07435168 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07435168 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 07435168 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 07435168 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07435168 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07435168 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07435168 frs-bus:Director1 2021-11-01 2022-10-31 07435168 frs-bus:Director1 2021-10-31 07435168 frs-bus:Director1 2022-10-31 07435168 1 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 1 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 1 2022-10-31 07435168 2 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 2 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 2 2022-10-31 07435168 3 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 3 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 3 2022-10-31 07435168 4 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 4 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 4 2022-10-31 07435168 5 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 5 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 5 2022-10-31 07435168 6 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 6 2022-10-31 07435168 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07435168 13 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 13 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 13 2022-10-31 07435168 14 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 14 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 14 2022-10-31 07435168 15 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 15 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 15 2022-10-31 07435168 16 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 16 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 16 2022-10-31 07435168 17 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 17 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 17 2022-10-31 07435168 18 2021-11-01 2022-10-31 07435168 frs-core:CurrentFinancialInstruments 18 2022-10-31 07435168 frs-core:Non-currentFinancialInstruments 18 2022-10-31 07435168 19 2021-11-01 2022-10-31 07435168 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dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 07435168 dpl-frs:Item3 2021-11-01 2022-10-31 07435168 dpl-frs:Item3 2021-10-31 07435168 dpl-frs:Item3 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 07435168 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 07435168 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 07435168 dpl-frs:Item4 2021-11-01 2022-10-31 07435168 dpl-frs:Item4 2021-10-31 07435168 dpl-frs:Item4 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 07435168 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 07435168 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 07435168 dpl-frs:Item5 2021-11-01 2022-10-31 07435168 dpl-frs:Item5 2021-10-31 07435168 dpl-frs:Item5 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 07435168 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 07435168 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 07435168 dpl-frs:Item6 2021-11-01 2022-10-31 07435168 dpl-frs:Item6 2021-10-31 07435168 dpl-frs:Item6 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 07435168 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 07435168 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 07435168 dpl-frs:Item7 2021-11-01 2022-10-31 07435168 dpl-frs:Item7 2021-10-31 07435168 dpl-frs:Item7 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 07435168 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 07435168 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 07435168 dpl-frs:Item8 2021-11-01 2022-10-31 07435168 dpl-frs:Item8 2021-10-31 07435168 dpl-frs:Item8 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 07435168 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 07435168 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 07435168 dpl-frs:Item9 2021-11-01 2022-10-31 07435168 dpl-frs:Item9 2021-10-31 07435168 dpl-frs:Item9 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 07435168 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 07435168 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 07435168 dpl-frs:Item10 2021-11-01 2022-10-31 07435168 dpl-frs:Item10 2021-10-31 07435168 dpl-frs:Item10 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 07435168 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 07435168 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 07435168 dpl-frs:Item11 2021-11-01 2022-10-31 07435168 dpl-frs:Item11 2021-10-31 07435168 dpl-frs:Item11 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 07435168 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 07435168 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 07435168 dpl-frs:Item12 2021-11-01 2022-10-31 07435168 dpl-frs:Item12 2021-10-31 07435168 dpl-frs:Item12 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 07435168 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 07435168 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 07435168 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 07435168 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 07435168 1 2021-11-01 2022-10-31 07435168 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 07435168
Themba Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 October 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Signed
27/11/2023
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 1
Page 2
Balance Sheet
Registered number: 07435168
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 420 494
Investments 5 444,000 444,000
444,420 444,494
CURRENT ASSETS
Cash at bank and in hand 670,590 464,625
670,590 464,625
Creditors: Amounts Falling Due Within One Year 6 (45,821 ) (63,385 )
NET CURRENT ASSETS (LIABILITIES) 624,769 401,240
TOTAL ASSETS LESS CURRENT LIABILITIES 1,069,189 845,734
Creditors: Amounts Falling Due After More Than One Year 7 (444,000 ) (444,000 )
NET ASSETS 625,189 401,734
CAPITAL AND RESERVES
Called up share capital 8 11 11
Profit and Loss Account 625,178 401,723
SHAREHOLDERS' FUNDS 625,189 401,734
Page 2
Page 3
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
J E Fisher
Director
27/11/2023
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Themba Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07435168 . The registered office is Silvaco Technology Centre, Compass Point, St Ives, Cambridgeshire, PE27 5JL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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:
Fixtures & Fittings 15% on reducing balance
2.4. 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2022 3,471
As at 31 October 2023 3,471
Depreciation
As at 1 November 2022 2,977
Provided during the period 74
As at 31 October 2023 3,051
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 October 2023 420
As at 1 November 2022 494
5. Investments
Unlisted
£
Cost
As at 1 November 2022 444,000
As at 31 October 2023 444,000
Provision
As at 1 November 2022 -
As at 31 October 2023 -
Net Book Value
As at 31 October 2023 444,000
As at 1 November 2022 444,000
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 27 -
Corporation tax 32,044 26,293
Other taxes and social security 102 33,103
VAT 13,648 3,989
45,821 63,385
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 444,000 444,000
444,000 444,000
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
10 Ordinary Shares of £ 1 each 10 10
1 Ordinary A shares of £ 1 each 1 1
11 11
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 55,000 97,000
55,000 97,000
Page 5
Page 6
10. Related Party Transactions
At the balance sheet date, included within creditors due after more than one year, is an amount of £444,000 (2022: £444,000) owed to the director J Fisher. This loan is interest free with no fixed terms of repayment.
During the year the company paid dividends to the director of £40,000 (2022: £58,000).
The controlling party is the company director by virtue of his shareholding.
Page 6