Company registration number 11195085 (England and Wales)
TOMORO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
TOMORO LIMITED
COMPANY INFORMATION
Director
Mr R A Norris
Company number
11195085
Registered office
17-19 Station Road West
Oxted
Surrey
UK
RH8 9EE
Accountants
PMK & Associates LLP
17-19 Station Road West
Oxted
Surrey
UK
RH8 9EE
TOMORO LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
TOMORO LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF TOMORO LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tomoro Limited for the Period ended 31 August 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the b oard of d irectors of Tomoro Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Tomoro Limited and state those matters that we have agreed to state to the b oard of d irectors of Tomoro Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tomoro Limited and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Tomoro Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tomoro Limited. You consider that Tomoro Limited is exempt from the statutory audit requirement for the Period.

We have not been instructed to carry out an audit or a review of the financial statements of Tomoro Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

PMK & Associates LLP
Chartered Certified Accountants
17-19 Station Road West
Oxted
Surrey
RH8 9EE
UK
18 November 2025
TOMORO LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
31 August 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
708
Current assets
Stocks
-
5,000
Debtors
5
39,202
25,599
Cash at bank and in hand
461,735
470,004
500,937
500,603
Creditors: amounts falling due within one year
6
(87,638)
(88,173)
Net current assets
413,299
412,430
Net assets
413,299
413,138
Capital and reserves
Called up share capital
100
100
Distributable profit and loss reserves
413,199
413,038
Total equity
413,299
413,138

For the financial Period ended 31 August 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 18 November 2025
Mr R A Norris
Director
Company registration number 11195085 (England and Wales)
TOMORO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Tomoro Limited is a private company limited by shares incorporated in England and Wales. The registered office is 17-19 Station Road West, Oxted, Surrey, UK, RH8 9EE.

1.1
Reporting period

The financial statement has been prepared for 17 months extended period ended 31st August 2025 as agreed by director of the company.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

The financial statements have not been prepared on a going concern basis. This is due to the director of the company deciding to cease the operation and place the company into the voluntary liquidation.

The financial statements have therefore been prepared on a 'break-up' basis, and all liabilities, including estimated winding-up costs, have been provided for as current liabilities.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.5
Tangible fixed assets

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

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:

Computer equipment
20% straight line
TOMORO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -

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.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

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

TOMORO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
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.

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
1
1
TOMORO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
1,585
Additions
294
Disposals
(1,879)
At 31 August 2025
-
0
Depreciation and impairment
At 1 April 2024
877
Depreciation charged in the Period
408
Eliminated in respect of disposals
(1,285)
At 31 August 2025
-
0
Carrying amount
At 31 August 2025
-
0
At 31 March 2024
708
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
39,202
25,599
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
5,957
7,545
Other taxation and social security
119
1,061
Other creditors
81,562
79,567
87,638
88,173
7
Events after the reporting date

The director of the company has decided to cease the operation and place the company into the voluntary liquidation.
The company repaid the the loans owed to the director and shareholders in full after 31 August 2025. The director confirmed that the remaining outstanding liabilities will be settled during the liquidation process, prior to any capital distribution.

2025-08-31 2024-04-01 false false false 18 November 2025 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr R A Norris 11195085 2024-04-01 2025-08-31 11195085 bus:Director1 2024-04-01 2025-08-31 11195085 bus:RegisteredOffice 2024-04-01 2025-08-31 11195085 2025-08-31 11195085 2024-03-31 11195085 core:OtherPropertyPlantEquipment 2025-08-31 11195085 core:OtherPropertyPlantEquipment 2024-03-31 11195085 core:ShareCapital 2025-08-31 11195085 core:ShareCapital 2024-03-31 11195085 core:RetainedEarningsAccumulatedLosses 2025-08-31 11195085 core:RetainedEarningsAccumulatedLosses 2024-03-31 11195085 core:ComputerEquipment 2024-04-01 2025-08-31 11195085 2023-04-01 2024-03-31 11195085 core:OtherPropertyPlantEquipment 2024-03-31 11195085 core:OtherPropertyPlantEquipment 2024-04-01 2025-08-31 11195085 core:CurrentFinancialInstruments 2025-08-31 11195085 core:CurrentFinancialInstruments 2024-03-31 11195085 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-08-31 11195085 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-08-31 11195085 bus:FRS102 2024-04-01 2025-08-31 11195085 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-08-31 11195085 bus:FullAccounts 2024-04-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP