Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3042falsetrueEvent managementThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-01falsefalse 08983386 2023-05-01 2024-04-30 08983386 2022-05-01 2023-04-30 08983386 2024-04-30 08983386 2023-04-30 08983386 c:Director2 2023-05-01 2024-04-30 08983386 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-04-30 08983386 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 08983386 d:CurrentFinancialInstruments 2024-04-30 08983386 d:CurrentFinancialInstruments 2023-04-30 08983386 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08983386 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08983386 d:ShareCapital 2024-04-30 08983386 d:ShareCapital 2023-04-30 08983386 d:RetainedEarningsAccumulatedLosses 2024-04-30 08983386 d:RetainedEarningsAccumulatedLosses 2023-04-30 08983386 c:OrdinaryShareClass1 2023-05-01 2024-04-30 08983386 c:OrdinaryShareClass1 2024-04-30 08983386 c:OrdinaryShareClass1 2023-04-30 08983386 c:FRS102 2023-05-01 2024-04-30 08983386 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08983386 c:FullAccounts 2023-05-01 2024-04-30 08983386 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08983386 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2023-05-01 2024-04-30 08983386 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08983386














TOMOUH LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
TOMOUH LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
TOMOUH LIMITED
REGISTERED NUMBER:08983386

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
2,672
3,325

Current assets
  

Debtors: amounts falling due within one year
 5 
7,750
18,684

Cash at bank and in hand
  
97,974
55,803

  
105,724
74,487

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(4,165)
(3,000)

Net current assets
  
 
 
101,559
 
 
71,487

Net assets
  
104,231
74,812


Capital and reserves
  

Called up share capital 
 7 
50
50

Profit and loss account
  
104,181
74,762

  
104,231
74,812


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 September 2024.



H A Attar
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
TOMOUH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Tomouh Limited is a private limited company incorporated in England and Wales, with its registered office address and business office address at 3rd, 4th and 5th Floors Merchants Court, 2-12 Lord Street, Liverpool, L2 1TS.
The principal activity of the Company continued to be that of event management.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.
Revenue for services is recognised, exclusive of Value Added Tax, in the period in which the services are provided.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 2

 
TOMOUH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Debtors

Short-term debtors are measured at the transaction price, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions. 

 
2.8

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 2).

Page 3

 
TOMOUH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Intangible assets




Trademarks

£



Cost


At 1 May 2023
6,532



At 30 April 2024

6,532



Amortisation


At 1 May 2023
3,207


Charge for the year on owned assets
653



At 30 April 2024

3,860



Net book value



At 30 April 2024
2,672



At 30 April 2023
3,325




5.


Debtors

2024
2023
£
£

Prepayments and accrued income
7,750
18,684



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
4,165
3,000


Page 4

 
TOMOUH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



50 (2023 - 50) Ordinary shares of £1 each
50
50


 
Page 5