| THMS Holdings Limited |
| Registered number: |
15445616 |
| Balance Sheet |
| as at 31 August 2024 |
|
| Notes |
|
|
2024 |
|
| £ |
|
| Fixed assets |
| Investments |
3 |
|
|
120 |
|
| Current assets |
| Cash at bank and in hand |
|
|
4 |
|
| Creditors: amounts falling due within one year |
4 |
|
(1,200) |
|
| Net current liabilities |
|
|
|
(1,196) |
|
|
| Net liabilities |
|
|
|
(1,076) |
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
124 |
| Profit and loss account |
|
|
|
(1,200) |
|
| Shareholders' funds |
|
|
|
(1,076) |
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| The financial statements were approved and authorised for issue on: |
|
|
|
| Antonis Theori |
| Director |
| Approved by the board on 26 March 2025 |
|
| THMS Holdings Limited |
| Notes to the financial statements |
| for the period from 26 January 2024 to 31 August 2024 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
THMS Holdings Limited is a company limited by shares incorporated in England within the United Kingdom. The company was incorporated on 26 January 2024. The registration number and the address of the registered address is given in the company information on page 1 of these financial statements. The principal place of business can be found in note 5 of Financial Statements. The financial statements cover the individual entity , are presented in sterling which is the functional currency of the company and are not rounded. The Financial Statements 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). The significant accounting policies applied in the preparation of these financial statements are set out below. |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
Provisions |
|
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. |
|
|
| 2 |
Employees |
2024 |
|
| Number |
|
|
|
Average number of persons employed by the company |
0 |
|
|
|
|
|
|
|
|
|
| 3 |
Investments |
| Investments in |
| subsidiary |
| undertakings |
| £ |
|
Cost |
|
Additions |
240 |
|
Disposals |
(120) |
|
|
At 31 August 2024 |
120 |
|
As part of a broader corporate reorganisation, during the year a group restructuring took place. THMS Holdings Limited was established as the parent company of Theori Housing Management Services Ltd under a share for share exchange. Additionally, Iospeh Limited, a subsidiary (80%) of Theori Housing Management Services Ltd, was transferred to THMS Holdings Limited. Iospeh Limited was then demerged from the group to Ioseph Commercial Ltd. |
|
|
| 4 |
Creditors: amounts falling due within one year |
2024 |
|
| £ |
|
|
|
Other creditors |
1,200 |
|
|
|
|
|
|
|
|
|
| 5 |
Other information |
|
|
THMS Holdings Limited is a private company limited by shares and incorporated in England. Its trading address is: |
|
Olive Tree Centre |
|
472A Larkshall Road |
|
Higham's Park |
|
London |
|
E4 9HH |