Company registration number: 13320390
Unaudited financial statements
for the year ended 30 April 2025
for
Tomorrow Cap Ltd
Pages for filing with the Registrar
Company registration number: 13320390
Tomorrow Cap Ltd
Balance sheet
as at 30 April 2025
2025 2024
Note £ £ £ £
Fixed assets
Investments 4 269,303 270,737
269,303 270,737
Current assets
Cash at bank and in hand 135,618 1,766
135,618 1,766
Creditors: amounts falling due within one
year 		(66,049) (74,760)
Net current assets/(liabilities) 69,569 (72,994)
Total assets less current liabilities 338,872 197,743
NET ASSETS 338,872 197,743
Capital and reserves
Called up share capital 1 1
Share premium account 406,382 406,382
Other reserves 744,074 298,401
Profit and loss account (811,585) (507,041)
TOTAL EQUITY 338,872 197,743
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 13320390
Tomorrow Cap Ltd
Balance sheet - continued
as at 30 April 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 16 December 2025 and signed on its behalf by:
Mr H Emmett-lee, Director
16 December 2025
2
Tomorrow Cap Ltd
Notes to the financial statements
for the year ended 30 April 2025
1 Company information
Tomorrow Cap Ltd is a private company registered in England and Wales. Its registered number is 13320390. The company is limited by shares. Its registered office is 3rd Floor 1 Ashley Road, Altrincham, WA14 2DT.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
3 Average number of employees
During the year the average number of employees was 3 (2024 - 2).
4 Fixed asset investments
Investments other than loans
Other
investments
other than
loans
£
Cost
At 1 May 2024 270,737
Additions 5,557
Revaluations (6,991)
At 30 April 2025 269,303
3
Tomorrow Cap Ltd
Notes to the financial statements - continued
for the year ended 30 April 2025
4 Fixed asset investments - continued
Investments other than loans - continued
Net book value
At 30 April 2025 269,303
At 30 April 2024 270,737
5 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024.
2025 2024
£ £
Balance outstanding at start of year - (2,849)
Balance outstanding at end of year - -
There were no advances, credits, or guarantees granted to the directors during the period.
6 Related party transactions
As at 30 April 2025, the company owed £35,938 to the directors.
7 Contingent liabilities
There were no financial guarantees or commitments, either ongoing or entered into during the period.
8 Off-balance sheet arrangements
The company had no off-balance sheet arrangements at year-end or at any stage during the period.
4
Tomorrow Cap Ltd
Notes to the financial statements - continued
for the year ended 30 April 2025
9 Judgements in applying accounting policies and key sources of estimation uncertainty
In preparing the financial statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

Where they consider that fair value can be reliably measured, the Directors must make an estimate of that fair value, applying the overriding concept that fair value is the amount for which an asset can be exchanged between knowledgeable willing parties in an arm's length transaction. Valuation methodologies for these investments will inherently involve a significant degree of management judgement and therefore the valuation of investments may differ materially from the value that would have been used had a ready market existed for the investment and may differ materially from the proceeds receivable upon realisation.

Where they consider that fair value cannot be reliably measured, judgements are required in assessing the recoverable value of the investments for the purpose of impairment assessment. Where indicators of impairment exist, the Company reviews the carrying value of its investments for impairment based on their recoverable value, being the higher of the investments value in use and fair value less costs to sell.

Factors taken into consideration in reaching a conclusion on the recoverable amount of investments include the economic viability and expected future financial performance of the asset.
5