Included within “Other Loans” as at 31 March 2025 is an amount of £60,807 (2024: £50,156) due from a director. The loan is unsecured, interest-bearing at a rate of 2.25% per annum. As at the year-end, accrued interest of £1,248 (2024 : £nil) has been recognised in the financial statements.

The company has accounted for S455 Corporation Tax on the overdrawn director’s loan balance in accordance with the relevant tax legislation.

The average number of persons, including directors, employed by the company during the year was as follows:

Theomar Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 6/2 Platts Eyot, Hampton, Middlesex, England, TW12 2HF.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.