Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 03156348 Mr Howard Patchell Mrs Elinor Patchell Mrs Patricia Patchell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03156348 2023-03-31 03156348 2024-03-31 03156348 2023-04-01 2024-03-31 03156348 frs-core:CurrentFinancialInstruments 2024-03-31 03156348 frs-core:ComputerEquipment 2024-03-31 03156348 frs-core:ComputerEquipment 2023-04-01 2024-03-31 03156348 frs-core:ComputerEquipment 2023-03-31 03156348 frs-core:FurnitureFittings 2024-03-31 03156348 frs-core:FurnitureFittings 2023-04-01 2024-03-31 03156348 frs-core:FurnitureFittings 2023-03-31 03156348 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 03156348 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 03156348 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 03156348 frs-core:PlantMachinery 2024-03-31 03156348 frs-core:PlantMachinery 2023-04-01 2024-03-31 03156348 frs-core:PlantMachinery 2023-03-31 03156348 frs-core:CapitalRedemptionReserve 2024-03-31 03156348 frs-core:ShareCapital 2024-03-31 03156348 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 03156348 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 03156348 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 03156348 frs-bus:SmallEntities 2023-04-01 2024-03-31 03156348 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 03156348 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 03156348 frs-bus:Director1 2023-04-01 2024-03-31 03156348 frs-bus:Director2 2023-04-01 2024-03-31 03156348 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 03156348 frs-countries:EnglandWales 2023-04-01 2024-03-31 03156348 2022-03-31 03156348 2023-03-31 03156348 2022-04-01 2023-03-31 03156348 frs-core:CurrentFinancialInstruments 2023-03-31 03156348 frs-core:CapitalRedemptionReserve 2023-03-31 03156348 frs-core:ShareCapital 2023-03-31 03156348 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 03156348
Tomat Investments Limited
Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03156348
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 282,408 282,674
282,408 282,674
CURRENT ASSETS
Investments 5 606,584 630,584
Cash at bank and in hand 22,258 18,174
628,842 648,758
Creditors: Amounts Falling Due Within One Year 6 (687,510 ) (691,579 )
NET CURRENT ASSETS (LIABILITIES) (58,668 ) (42,821 )
TOTAL ASSETS LESS CURRENT LIABILITIES 223,740 239,853
NET ASSETS 223,740 239,853
CAPITAL AND RESERVES
Called up share capital 7 500 300
Capital redemption reserve 356,176 356,176
Profit and Loss Account (132,936 ) (116,623 )
SHAREHOLDERS' FUNDS 223,740 239,853
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr Howard Patchell
Director
23/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tomat Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03156348 . The registered office is 2 Westbourne Crescent, Cardiff, CF14 2BL.
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 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. 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.
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:
Freehold 2
Plant & Machinery 25
Fixtures & Fittings 25
Computer Equipment 25
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 281,021 2,257 7,935 835 292,048
Additions - - - 333 333
As at 31 March 2024 281,021 2,257 7,935 1,168 292,381
Depreciation
As at 1 April 2023 - 978 7,617 779 9,374
Provided during the period - 423 79 97 599
As at 31 March 2024 - 1,401 7,696 876 9,973
Net Book Value
As at 31 March 2024 281,021 856 239 292 282,408
As at 1 April 2023 281,021 1,279 318 56 282,674
Page 3
Page 4
5. Current Asset Investments
2024 2023
£ £
Shares in subsidiaries 527,123 527,123
Own shares, held for sale 42,000 66,000
Listed investments 1,600 1,600
Unlisted investments 35,861 35,861
606,584 630,584
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 552 551
Bank loans and overdrafts 250 250
Mortgage Mrs P Patchell 84,000 84,000
Amounts owed to group undertakings 545,979 308,289
Amounts owed to participating interests 11,340 252,965
Other creditors 44,416 44,569
Taxation and social security 973 955
687,510 691,579
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 500 300
Page 4