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Company Registration No. 12234575 (England and Wales)
TONIKS LONDON LTD UNAUDITED ACCOUNTS for the year ended 30 September 2025
TONIKS LONDON LTD Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
235
3,397
Current assets
Debtors
5
2,076
4,890
Cash at bank and in hand
16,384
14,545
18,460
19,435
Creditors: amounts falling due within one year
6
(7,024)
(8,280)
Net current assets
11,436
11,155
Total assets less current liabilities
11,671
14,552
Creditors: amounts falling due after more than one year
7
(5,235)
(14)
Net assets
6,436
14,538
Capital and reserves
Called up share capital
10
10
Profit and loss account
6,426
14,528
Shareholders' funds
6,436
14,538
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 February 2026 and were signed on its behalf by
Hussain Patel Director Company Registration No. 12234575
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TONIKS LONDON LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
TONIKS LONDON LTD is a private company, limited by shares, registered in England and Wales, registration number 12234575. The registered office is 49-A SEYMOUR GARDENS, ILFORD, IG1 3LP, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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 within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% reducing balance method
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 October 2024
9,170
Disposals
(8,394)
At 30 September 2025
776
Depreciation
At 1 October 2024
5,773
Charge for the year
52
On disposals
(5,284)
At 30 September 2025
541
Net book value
At 30 September 2025
235
At 30 September 2024
3,397
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TONIKS LONDON LTD Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,437
100
Accrued income and prepayments
-
3,146
Other debtors
639
1,644
2,076
4,890
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
859
3,113
Other creditors
5,685
4,687
Accruals
480
480
7,024
8,280
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
5,235
14
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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