2022-11-112024-03-312024-03-31false14478682TOGAMA LIMITED2024-08-09iso4217:GBPxbrli:pure144786822022-11-11144786822024-03-31144786822022-11-112024-03-31144786822022-11-10144786822022-11-10144786822022-11-102022-11-1014478682bus:SmallEntities2022-11-112024-03-3114478682bus:AuditExempt-NoAccountantsReport2022-11-112024-03-3114478682bus:FullAccounts2022-11-112024-03-3114478682bus:PrivateLimitedCompanyLtd2022-11-112024-03-3114478682core:WithinOneYear2024-03-3114478682core:AfterOneYear2024-03-3114478682core:WithinOneYear2022-11-1014478682core:AfterOneYear2022-11-1014478682core:ShareCapital2024-03-3114478682core:SharePremium2024-03-3114478682core:RevaluationReserve2024-03-3114478682core:OtherReservesSubtotal2024-03-3114478682core:RetainedEarningsAccumulatedLosses2024-03-3114478682core:ShareCapital2022-11-1014478682core:SharePremium2022-11-1014478682core:RevaluationReserve2022-11-1014478682core:OtherReservesSubtotal2022-11-1014478682core:RetainedEarningsAccumulatedLosses2022-11-1014478682core:LandBuildings2024-03-3114478682core:PlantMachinery2024-03-3114478682core:Vehicles2024-03-3114478682core:FurnitureFittings2024-03-3114478682core:OfficeEquipment2024-03-3114478682core:NetGoodwill2024-03-3114478682core:IntangibleAssetsOtherThanGoodwill2024-03-3114478682core:ListedExchangeTraded2024-03-3114478682core:UnlistedNon-exchangeTraded2024-03-3114478682core:LandBuildings2022-11-1014478682core:PlantMachinery2022-11-1014478682core:Vehicles2022-11-1014478682core:FurnitureFittings2022-11-1014478682core:OfficeEquipment2022-11-1014478682core:NetGoodwill2022-11-1014478682core:IntangibleAssetsOtherThanGoodwill2022-11-1014478682core:ListedExchangeTraded2022-11-1014478682core:UnlistedNon-exchangeTraded2022-11-1014478682core:LandBuildings2022-11-112024-03-3114478682core:PlantMachinery2022-11-112024-03-3114478682core:Vehicles2022-11-112024-03-3114478682core:FurnitureFittings2022-11-112024-03-3114478682core:OfficeEquipment2022-11-112024-03-3114478682core:NetGoodwill2022-11-112024-03-3114478682core:IntangibleAssetsOtherThanGoodwill2022-11-112024-03-3114478682core:ListedExchangeTraded2022-11-112024-03-3114478682core:UnlistedNon-exchangeTraded2022-11-112024-03-3114478682core:MoreThanFiveYears2022-11-112024-03-3114478682core:Non-currentFinancialInstruments2024-03-3114478682core:Non-currentFinancialInstruments2022-11-1014478682dpl:CostSales2022-11-112024-03-3114478682dpl:DistributionCosts2022-11-112024-03-3114478682core:LandBuildings2022-11-112024-03-3114478682core:PlantMachinery2022-11-112024-03-3114478682core:Vehicles2022-11-112024-03-3114478682core:FurnitureFittings2022-11-112024-03-3114478682core:OfficeEquipment2022-11-112024-03-3114478682dpl:AdministrativeExpenses2022-11-112024-03-3114478682core:NetGoodwill2022-11-112024-03-3114478682core:IntangibleAssetsOtherThanGoodwill2022-11-112024-03-3114478682dpl:GroupUndertakings2022-11-112024-03-3114478682dpl:ParticipatingInterests2022-11-112024-03-3114478682dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-112024-03-3114478682core:ListedExchangeTraded2022-11-112024-03-3114478682dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-112024-03-3114478682core:UnlistedNon-exchangeTraded2022-11-112024-03-3114478682dpl:CostSales2022-11-102022-11-1014478682dpl:DistributionCosts2022-11-102022-11-1014478682core:LandBuildings2022-11-102022-11-1014478682core:PlantMachinery2022-11-102022-11-1014478682core:Vehicles2022-11-102022-11-1014478682core:FurnitureFittings2022-11-102022-11-1014478682core:OfficeEquipment2022-11-102022-11-1014478682dpl:AdministrativeExpenses2022-11-102022-11-1014478682core:NetGoodwill2022-11-102022-11-1014478682core:IntangibleAssetsOtherThanGoodwill2022-11-102022-11-1014478682dpl:GroupUndertakings2022-11-102022-11-1014478682dpl:ParticipatingInterests2022-11-102022-11-1014478682dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-102022-11-1014478682core:ListedExchangeTraded2022-11-102022-11-1014478682dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-102022-11-1014478682core:UnlistedNon-exchangeTraded2022-11-102022-11-1014478682core:NetGoodwill2024-03-3114478682core:IntangibleAssetsOtherThanGoodwill2024-03-3114478682core:LandBuildings2024-03-3114478682core:PlantMachinery2024-03-3114478682core:Vehicles2024-03-3114478682core:FurnitureFittings2024-03-3114478682core:OfficeEquipment2024-03-3114478682core:AfterOneYear2024-03-3114478682core:WithinOneYear2024-03-3114478682core:ListedExchangeTraded2024-03-3114478682core:UnlistedNon-exchangeTraded2024-03-3114478682core:ShareCapital2024-03-3114478682core:SharePremium2024-03-3114478682core:RevaluationReserve2024-03-3114478682core:OtherReservesSubtotal2024-03-3114478682core:RetainedEarningsAccumulatedLosses2024-03-3114478682core:NetGoodwill2022-11-1014478682core:IntangibleAssetsOtherThanGoodwill2022-11-1014478682core:LandBuildings2022-11-1014478682core:PlantMachinery2022-11-1014478682core:Vehicles2022-11-1014478682core:FurnitureFittings2022-11-1014478682core:OfficeEquipment2022-11-1014478682core:AfterOneYear2022-11-1014478682core:WithinOneYear2022-11-1014478682core:ListedExchangeTraded2022-11-1014478682core:UnlistedNon-exchangeTraded2022-11-1014478682core:ShareCapital2022-11-1014478682core:SharePremium2022-11-1014478682core:RevaluationReserve2022-11-1014478682core:OtherReservesSubtotal2022-11-1014478682core:RetainedEarningsAccumulatedLosses2022-11-1014478682core:NetGoodwill2022-11-1014478682core:IntangibleAssetsOtherThanGoodwill2022-11-1014478682core:LandBuildings2022-11-1014478682core:PlantMachinery2022-11-1014478682core:Vehicles2022-11-1014478682core:FurnitureFittings2022-11-1014478682core:OfficeEquipment2022-11-1014478682core:AfterOneYear2022-11-1014478682core:WithinOneYear2022-11-1014478682core:ListedExchangeTraded2022-11-1014478682core:UnlistedNon-exchangeTraded2022-11-1014478682core:ShareCapital2022-11-1014478682core:SharePremium2022-11-1014478682core:RevaluationReserve2022-11-1014478682core:OtherReservesSubtotal2022-11-1014478682core:RetainedEarningsAccumulatedLosses2022-11-1014478682core:AfterOneYear2022-11-112024-03-3114478682core:WithinOneYear2022-11-112024-03-3114478682core:Non-currentFinancialInstrumentscore:CostValuation2022-11-112024-03-3114478682core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-112024-03-3114478682core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-112024-03-3114478682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-112024-03-3114478682core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-112024-03-3114478682core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-112024-03-3114478682core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-112024-03-3114478682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-112024-03-3114478682core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-112024-03-3114478682core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3114478682core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3114478682core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3114478682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3114478682core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3114478682core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3114478682core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3114478682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3114478682core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3114478682core:Non-currentFinancialInstrumentscore:CostValuation2022-11-1014478682core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-1014478682core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-1014478682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-1014478682core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-1014478682core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-1014478682core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-1014478682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-1014478682core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-1014478682bus:Director12022-11-112024-03-3114478682bus:Director22022-11-112024-03-31

TOGAMA LIMITED

Registered Number
14478682
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

TOGAMA LIMITED
Company Information
for the period from 11 November 2022 to 31 March 2024

Directors

JOHNSON, Jonathan Michael
JOHNSON, Maria

Company Secretary

JOHNSON, Jonathan Michael

Registered Address

6 Osborne Avenue
Newcastle Upon Tyne
NE2 1JQ

Registered Number

14478682 (England and Wales)
TOGAMA LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

£

£

Fixed assets
Investment property33,802,628
3,802,628
Current assets
Debtors2,942,003
Cash at bank and on hand71,846
3,013,849
Creditors amounts falling due within one year4(636,911)
Net current assets (liabilities)2,376,938
Total assets less current liabilities6,179,566
Creditors amounts falling due after one year5(815,000)
Net assets5,364,566
Capital and reserves
Called up share capital202
Share premium5,472,000
Profit and loss account(107,636)
Shareholders' funds5,364,566
The financial statements were approved and authorised for issue by the Board of Directors on 9 August 2024, and are signed on its behalf by:
JOHNSON, Jonathan Michael
Director
JOHNSON, Maria
Director

Registered Company No. 14478682
TOGAMA LIMITED
Notes to the Financial Statements
for the period ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
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 policy
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.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

2024
Average number of employees during the year2
3.Investment property

£
Additions8,852,628
Disposals(5,050,000)
At 31 March 243,802,628
4.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables598,168
Taxation and social security19,155
Other creditors18,570
Accrued liabilities and deferred income1,018
Total636,911
5.Creditors: amounts due after one year

2024

£
Bank borrowings and overdrafts815,000
Total815,000
6.Provisions for liabilities
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.