Tonybwlch Limited 30/11/2025 iXBRL

Company registration number: 03279337

Tonybwlch Limited

Unaudited filleted financial statements

For the period ended

30 November 2025

Tonybwlch Limited

Contents

Statement of financial position

Notes to the financial statements

Tonybwlch Limited

Statement of financial position

30 November 2025

		30/11/25		31/12/24
	Note	£	£	£	£

Fixed assets
Investments	2	-		75,743
		________		________
			-		75,743

Current assets
Debtors	3	472,998		472,998
Cash at bank and in hand		80,271		135
		________		________
		553,269		473,133
Creditors: amounts falling due
within one year	4	( 10,558)		( 1,852)
		________		________
Net current assets			542,711		471,281
			________		________
Total assets less current liabilities			542,711		547,024


Provisions for liabilities			-		( 4,258)

			________		________
Net assets			542,711		542,766
			________		________

Capital and reserves
Called up share capital			633,386		633,386
Fair value reserve			-		22,193
Profit and loss account			( 90,675)		( 112,813)
			________		________
Shareholders funds			542,711		542,766
			________		________

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Mr E R Benedict

Director

Company registration number: 03279337

Tonybwlch Limited

Notes to the financial statements

Period ended 30 November 2025

1. Accounting policies

General information

The company is a private company limited by shares, registered in England and Wales, registration number 03279337 . The address of the registered office is 4 North View, Wimbledon, London, SW19 4UJ.

Basis of preparation

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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 with the same financial statements.

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Deferred taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for fixed asset investments which are measured at fair value, with changes recognised in the fair value reserve.

2. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 January 2025	75,743	75,743
Disposals	( 75,743)	( 75,743)
	________	________
At 30 November 2025	-	-
	________	________
Impairment
At 1 January 2025 and 30 November 2025	-	-
	________	________
Carrying amount
At 30 November 2025	-	-
	________	________
At 31 December 2024	75,743	75,743
	________	________

3. Debtors

	30/11/25	31/12/24
	£	£
Amounts owed by group undertakings	447,998	447,998
Other debtors	25,000	25,000
	________	________
	472,998	472,998
	________	________

4. Creditors: amounts falling due within one year

	30/11/25	31/12/24
	£	£
Trade creditors	2,016	-
Corporation tax	4,667	-
Directors loan account	2,341	1,341
Other creditors	3,875	1,852
	________	________
	12,899	3,193
	________	________

5. Controlling party

The ultimate parent undertaking is Benedict Group Holdings Limited, a company incorporated in England and Wales.