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Company Registration No. 10062165 (England and Wales)
TMA World Group Limited Unaudited accounts for the year ended 31 March 2025
TMA World Group Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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TMA World Group Limited Company Information for the year ended 31 March 2025
Director
Christopher E Crosby
Secretary
Abraham J C Van Der Linden
Company Number
10062165 (England and Wales)
Registered Office
c/o Berg Kaprow Lewis 35 Ballards Lane London N3 1XW England
Accountants
CFPro Limited BKL LLP 35 Ballards Lane London N3 1XW
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TMA World Group Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Investments
5
385,303
385,303
Current assets
Debtors
6
271,613
272,113
Net current assets
271,613
272,113
Net assets
656,916
657,416
Capital and reserves
Called up share capital
385,303
385,303
Profit and loss account
271,613
272,113
Shareholders' funds
656,916
657,416
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 November 2025 and were signed on its behalf by
Christopher E Crosby Director Company Registration No. 10062165
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TMA World Group Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
TMA World Group Limited is a private company, limited by shares, registered in England and Wales, registration number 10062165. The registered office is c/o Berg Kaprow Lewis, 35 Ballards Lane, London, N3 1XW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Presentation currency
The accounts are presented in £ sterling.
Investments
Investments in subsidiaries are measured at cost less accumulated impairment.
Intangible fixed assets
Intangible fixed assets (including capitalised development costs) are included at cost less accumulated amortisation. Development costs are amortised over their expected useful life of 5 years.
Going concern
The company is a non-trading holding company and has no significant income or operating activities of its own. However, its wholly owned subsidiary continues to trade and generate cash flows. The directors have assessed the company’s financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
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TMA World Group Limited Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Other
£
Cost
At 1 April 2024
185,573
At 31 March 2025
185,573
Amortisation
At 1 April 2024
185,573
At 31 March 2025
185,573
Net book value
At 31 March 2025
-
Intangible assets comprised capitalised development costs associated with digital learning products, which were amortised on a straight-line basis over five years. These assets are now fully amortised
5
Investments
Subsidiary undertakings
£
Valuation at 1 April 2024
385,303
Valuation at 31 March 2025
385,303
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
271,613
272,113
7
Transactions with related parties
As at 31 March 2025, the company was owed £271,613 from Transnational Management Associates Limited. During the year, the company's expenses of £500 were paid by Transnational Management Associates Limited (2024: £nil). No interest is charged on this loan.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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