Registration number: 04284540

TOMA Enterprises Limited

Statement of Financial Position as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	892	516
Current assets
Debtors	6	4,443	4,663
Cash at bank and in hand		12,790	7,237
		17,233	11,900
Creditors: Amounts falling due within one year	7	(10,446)	(7,674)
Net current assets		6,787	4,226
Net assets		7,679	4,742
Capital and reserves
Called up share capital		2	2
Retained earnings		7,677	4,740
Shareholders' funds		7,679	4,742

For the financial year ending 30 June 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of TOMA Enterprises Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 15 January 2026 and signed on its behalf by:
 

.........................................

Mr G Crick

Director

Company registration number: 04284540

TOMA Enterprises Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Brebners
First Floor
1 Suffolk Way
Sevenoaks
Kent
TN13 1YL

The principal activity of the company is that of the provision of financial and business consultancy services.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Going concern

The company made a profit for the year ended 30 June 2025 and had net assets of £7,679 at that date, including cash at bank of £12,790.

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly they have prepared the financial statements on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax.

The company recognises revenue when the contracted service has been provided, based on the stage of completion.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

TOMA Enterprises Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company during the year was 0 (2024 - 0).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	962	517

TOMA Enterprises Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2024	1,549	1,549
Additions	1,338	1,338
At 30 June 2025	2,887	2,887
Depreciation
At 1 July 2024	1,033	1,033
Charge for the year	962	962
At 30 June 2025	1,995	1,995
Carrying amount
At 30 June 2025	892	892
At 30 June 2024	516	516

6

Debtors

	2025 £	2024 £
Trade debtors	4,443	4,663
	4,443	4,663

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Taxation and social security	7,056	5,321
Accruals and deferred income	1,440	1,440
Other creditors	1,950	913
	10,446	7,674