Company registration number 08512873 (England and Wales)
TAVATO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
TAVATO LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
TAVATO LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
31 Jan 2025
31 May 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,320
1,584
Investments
5
348
299
1,668
1,883
Current assets
Debtors
6
370,638
372,591
Cash at bank and in hand
10,506
10,704
381,144
383,295
Creditors: amounts falling due within one year
7
(100,591)
(104,578)
Net current assets
280,553
278,717
Total assets less current liabilities
282,221
280,600
Creditors: amounts falling due after more than one year
8
(22,475)
(24,875)
Provisions for liabilities
13,974
8,667
Net assets
273,720
264,392
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
273,520
264,192
Total equity
273,720
264,392
TAVATO LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
- 2 -

For the financial Period ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 October 2025
Mr C W Knight
Director
Company registration number 08512873 (England and Wales)
TAVATO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Tavato Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 19, Mitchell Point, Ensign Way, Hamble, Southampton, Hampshire, England, SO31 4RF.

1.1
Reporting period

The company has shortened their accounting period to align with that of associated companies.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.3
Turnover

Turnover represents amounts receivable for consultancy services provided, net of VAT.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
Computers
25% cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Investments in subsidiary undertakings are recognised at cost.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

TAVATO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
2024
Number
Number
Total
2
1
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 June 2024 and 31 January 2025
6,820
1,508
8,328
Depreciation and impairment
At 1 June 2024
5,236
1,508
6,744
Depreciation charged in the Period
264
-
0
264
At 31 January 2025
5,500
1,508
7,008
TAVATO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2025
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
(Continued)
- 5 -
Carrying amount
At 31 January 2025
1,320
-
0
1,320
At 31 May 2024
1,584
-
0
1,584
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
348
299
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 June 2024
299
Additions
50
Disposals
(1)
At 31 January 2025
348
Carrying amount
At 31 January 2025
348
At 31 May 2024
299
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,800
-
0
Amounts owed by group undertakings
138,623
156,223
Other debtors
221,215
216,368
370,638
372,591
TAVATO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,160
6,215
Trade creditors
1,138
1,927
Amounts owed to group undertakings
55,299
54,199
Corporation tax
-
0
19,888
Other taxation and social security
1,087
(1,583)
Other creditors
37,907
23,932
100,591
104,578
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
22,475
24,875
9
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, totalling:

2025
2024
£
£
Total commitments
78,004
93,074
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