REGISTERED NUMBER: 06319161 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

TOM FARLING INDUSTRIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T Farling

SECRETARY:

Dr K Stillman

REGISTERED OFFICE:

Chequer Court

Knell Lane

Ash

Kent

CT3 2EF

REGISTERED NUMBER:

06319161 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Tangible assets

4

99,188

82,936

CURRENT ASSETS

Debtors

5

11,708

12,413

Cash at bank

54,163

79,244

65,871

91,657

CREDITORS

Amounts falling due within one year

6

22,711

26,914

NET CURRENT ASSETS

43,160

64,743

TOTAL ASSETS LESS CURRENT LIABILITIES

142,348

147,679

PROVISIONS FOR LIABILITIES

7,797

7,771

NET ASSETS

134,551

139,908

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

134,550

139,907

SHAREHOLDERS' FUNDS

134,551

139,908

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 17 October 2025 and were signed by:

T Farling - Director

1.	STATUTORY INFORMATION

Tom Farling Industries 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet and depreciated over their estimated useful lives.

The interest element of these obligations is charged to the profit and loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit and loss as incurred.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 August 2024

104,407

19,295

23,926

15,742

163,370

Additions

40,866

-

12,866

-

53,732

Disposals

-

(7,641

)

-

-

(7,641

)

At 31 July 2025

145,273

11,654

36,792

15,742

209,461

DEPRECIATION

At 1 August 2024

47,337

9,640

11,503

11,954

80,434

Charge for year

24,498

1,316

6,326

947

33,087

Eliminated on disposal

-

(3,248

)

-

-

(3,248

)

At 31 July 2025

71,835

7,708

17,829

12,901

110,273

NET BOOK VALUE

At 31 July 2025

73,438

3,946

18,963

2,841

99,188

At 31 July 2024

57,070

9,655

12,423

3,788

82,936

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,605

12,326

Prepayments

103

87

11,708

12,413

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

1,125

-

Trade creditors

1,262

4,428

Tax

6,416

10,738

VAT

4,692

3,280

Other creditors

6,967

7,783

Directors' current accounts

2,249

685

22,711

26,914

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1