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Registration number: 03267880



T.K.O. Marketing Consultants Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

T.K.O. Marketing Consultants Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

T.K.O. Marketing Consultants Limited

Company Information

Directors

J G Forster

A Forster

Company secretary

A Forster

Registered office

4 Lucastes Mews
Paddockhall Road
Haywards Heath
West Sussex
RH16 1HE

 

T.K.O. Marketing Consultants Limited

(Registration number: 03267880)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

33,580

12,237

Current assets

 

Debtors

5

756,849

612,992

Cash at bank and in hand

 

71,356

189,646

 

828,205

802,638

Creditors: Amounts falling due within one year

6

(56,101)

(73,119)

Net current assets

 

772,104

729,519

Net assets

 

805,684

741,756

Capital and reserves

 

Called up share capital

1,000

1,000

Retained earnings

804,684

740,756

Shareholders' funds

 

805,684

741,756

 

T.K.O. Marketing Consultants Limited

(Registration number: 03267880)
Balance Sheet as at 30 September 2024

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 May 2025 and signed on its behalf by:
 

.........................................

J G Forster
Director

 

T.K.O. Marketing Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Lucastes Mews
Paddockhall Road
Haywards Heath
West Sussex
RH16 1HE

These financial statements were authorised for issue by the Board on 21 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

 

T.K.O. Marketing Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

33.33% on cost

Fixtures and fittings

10% on cost

Motor vehicles

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

T.K.O. Marketing Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2023 - 9).

 

T.K.O. Marketing Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 October 2023

31,857

-

6,717

38,574

Additions

4,953

28,990

-

33,943

At 30 September 2024

36,810

28,990

6,717

72,517

Depreciation

At 1 October 2023

24,210

-

2,127

26,337

Charge for the year

3,510

7,747

1,343

12,600

At 30 September 2024

27,720

7,747

3,470

38,937

Carrying amount

At 30 September 2024

9,090

21,243

3,247

33,580

At 30 September 2023

7,647

-

4,590

12,237

5

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

57,337

90,810

Amounts owed by related parties

7

669,689

504,656

Prepayments

 

29,823

17,447

Other debtors

 

-

79

   

756,849

612,992

Included in debtors due within one year are interest free loans to the value of £669,689 (2023 : £504,656 ) due from companies under common control.

 

T.K.O. Marketing Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

19,372

27,151

Taxation and social security

24,353

23,081

Accruals and deferred income

2,169

19,694

Other creditors

10,207

3,193

56,101

73,119

7

Related party transactions

Summary of transactions with parent

The Edge Marketing Solutions During the year the company paid rent of £26,400 (2023: £24,000) to T.K.O. Marketing Consultants Limited as well as management charges of £78,000 (2023: £113,900).

Loans to related parties

2024

Parent
£

Total
£

At start of period

504,656

504,656

At end of period

504,656

504,656

2023

Parent
£

Total
£

At start of period

339,415

339,415

Advanced

289,241

289,241

Repaid

(124,000)

(124,000)

At end of period

504,656

504,656