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Registered number: 11911692
Service Tom Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 11911692
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 68,412 57,546
68,412 57,546
CURRENT ASSETS
Debtors 5 6,460 7,382
Cash at bank and in hand 31,176 6,362
37,636 13,744
Creditors: Amounts Falling Due Within One Year 6 (44,096 ) (41,465 )
NET CURRENT ASSETS (LIABILITIES) (6,460 ) (27,721 )
TOTAL ASSETS LESS CURRENT LIABILITIES 61,952 29,825
Creditors: Amounts Falling Due After More Than One Year 7 (16,066 ) (9,195 )
NET ASSETS 45,886 20,630
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 45,786 20,530
SHAREHOLDERS' FUNDS 45,886 20,630
For the year ending 31 March 2025 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
Mr Tomasz Koziatek
Director
13/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Service Tom Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11911692 . The registered office is 4 Maes Pedr, Carmarthen, Wales, SA31 3BR.
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:
Plant & Machinery 15% Straight Lince
Motor Vehicles 15% Straight Lince
Computer Equipment 25% Straight Lince
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 3 2
4 3
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 15,995 59,283 1,882 77,160
Additions 2,000 23,950 295 26,245
As at 31 March 2025 17,995 83,233 2,177 103,405
Depreciation
As at 1 April 2024 2,549 15,460 1,605 19,614
Provided during the period 2,699 12,485 195 15,379
As at 31 March 2025 5,248 27,945 1,800 34,993
Net Book Value
As at 31 March 2025 12,747 55,288 377 68,412
As at 1 April 2024 13,446 43,823 277 57,546
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 39,707 36,940
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,331 7,152
Prepayments and accrued income 1,129 230
6,460 7,382
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,112 11,854
Trade creditors 8,406 6,561
Bank loans and overdrafts 1,357 1,357
Other taxes and social security 856 302
VAT 8,480 4,018
Net wages 1,727 1,716
Credit Card 423 804
Director's loan account 11,735 14,853
44,096 41,465
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Page 4
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,790 7,533
Bank loans 276 1,662
16,066 9,195
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,112 11,854
Later than one year and not later than five years 15,790 7,533
26,902 19,387
26,902 19,387
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Tomasz Koziatek (14,853 ) 6,182 (3,064 ) - (11,735 )
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mr Tomasz Koziatek 500 1,000
Page 4