REGISTERED NUMBER: 08297291 (England and Wales)

Financial Statements For The Period 1 April 2024 to 2 April 2025

for

Tod Associates Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

T O'Donnell

REGISTERED OFFICE:

128 City Road

London

EC1V 2NX

REGISTERED NUMBER:

08297291 (England and Wales)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Tangible assets

4

351

96

Investments

5

421,036

503,014

421,387

503,110

CURRENT ASSETS

Debtors

99,754

62,296

Cash at bank

195,598

228,527

295,352

290,823

CREDITORS

Amounts falling due within one year

3,515

14,044

NET CURRENT ASSETS

291,837

276,779

TOTAL ASSETS LESS CURRENT LIABILITIES

713,224

779,889

PROVISIONS FOR LIABILITIES

24,028

44,522

NET ASSETS

689,196

735,367

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

689,096

735,267

SHAREHOLDERS' FUNDS

689,196

735,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 2 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 2 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the period ended 2 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2025 and were signed by:

T O'Donnell - Director

1.	STATUTORY INFORMATION

Tod Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is stated net of VAT and trade discounts. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

3,159

Additions

347

At 2 April 2025

3,506

DEPRECIATION

At 1 April 2024

3,063

Charge for period

92

At 2 April 2025

3,155

NET BOOK VALUE

At 2 April 2025

351

At 31 March 2024

96

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 April 2024

503,014

Disposals

(54,285

)

Revaluations

(27,693

)

At 2 April 2025

421,036

NET BOOK VALUE

At 2 April 2025

421,036

At 31 March 2024

503,014

Cost or valuation at 2 April 2025 is represented by:

Totals

£

Valuation in 2025

421,036

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 2 April 2025 and the year ended 31 March 2024:

2025

2024

£

£

T O'Donnell

Balance outstanding at start of period

(46,446

)

3,191

Amounts advanced

-

1,200

Amounts repaid

13,418

(50,837

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(33,028

)

(46,446

)

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T O'Donnell.