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Registered number: 07836692
Tomaf Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Gower Accountancy Limited
Chartered Certified Accountants
Second Floor
150-151 Fleet Street
London
EC4A 2DQ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07836692
2024 2023
Notes
FIXED ASSETS
Investments 4 1,002,990 1,002,990
1,002,990 1,002,990
Creditors: Amounts Falling Due Within One Year 5 (2,057 ) (4,452 )
NET CURRENT ASSETS (LIABILITIES) (2,057 ) (4,452 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,000,933 998,538
Creditors: Amounts Falling Due After More Than One Year 6 (1,102,629 ) (1,096,576 )
NET LIABILITIES (101,696 ) (98,038 )
CAPITAL AND RESERVES
Called up share capital 7 10,000 10,000
Profit and Loss Account (111,696 ) (108,038 )
SHAREHOLDERS' FUNDS (101,696) (98,038)
For the year ending 31 December 2024 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 M Ulrich
Director
19 August 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Tomaf Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07836692 . The registered office is Second Floor, 150-151 Fleet Street, London, EC4A 2DQ.
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. Foreign Currencies
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.
2.3. Business combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably
2.4. Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investments
Subsidiaries
Cost or Valuation
As at 1 January 2024 1,002,990
As at 31 December 2024 1,002,990
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 1,002,990
As at 1 January 2024 1,002,990
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
Trade creditors - 2,415
Accruals and deferred income 2,057 2,037
2,057 4,452
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
Loans and borrowings 1,102,629 1,096,576
7. Share Capital
2024 2023
Allotted, Called up and fully paid 10,000 10,000
Page 3