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Registered number: 08113174
Toolman (Yardley) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Engage Accountancy Limited
Toolman (Yardley) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Toolman (Yardley) Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 08113174

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,183 |  | 8,485
|  |  | 4,183 |  | 8,485
CURRENT ASSETS
Stocks |  | 162,047 |  | 181,166 |
Cash at bank and in hand |  | 153,309 |  | 174,868 |
|  | 315,356 |  | 356,034 |
Creditors: Amounts Falling Due Within One Year | 5 | (99,792 ) |  | (118,138 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 215,564 |  | 237,896
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 219,747 |  | 246,381
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (46 ) |  | (121 )
NET ASSETS |  |  | 219,701 |  | 246,260
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 219,601 |  | 246,160
SHAREHOLDERS' FUNDS |  |  | 219,701 |  | 246,260

Page 1
Page 2
Toolman (Yardley) Limited
Balance Sheet (continued)
As At 30 June 2025
For the 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.
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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 10 March 2026 and were signed on its behalf by:

Mr Simon Wise Director
10/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Toolman (Yardley) Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of 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 historical cost convention.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of business in 2012, is being amortised evenly over its estimated useful life of five years.
Goodwill is now fully amortisd.
1.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold | 10% on cost
Plant & Machinery | 20% on cost
Fixtures & Fittings | 25% on reducing balance

1.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
1.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
1.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
1.8. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
Page 3
Page 4
Toolman (Yardley) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 300,000
As at 30 June 2025 | 300,000
Amortisation
As at 1 July 2024 | 300,000
As at 30 June 2025 | 300,000
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 July 2024 | 40,000 | 1,063 | 3,833 | 44,896
As at 30 June 2025 | 40,000 | 1,063 | 3,833 | 44,896
Depreciation
As at 1 July 2024 | 32,000 | 849 | 3,562 | 36,411
Provided during the period | 4,000 | 212 | 90 | 4,302
As at 30 June 2025 | 36,000 | 1,061 | 3,652 | 40,713
Net Book Value
As at 30 June 2025 | 4,000 | 2 | 181 | 4,183
As at 1 July 2024 | 8,000 | 214 | 271 | 8,485

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 72,892 |  | 90,313
Corporation tax | 9,561 |  | 11,800
Other taxes and social security | 1,505 |  | 1,568
VAT | 7,855 |  | 7,287
Other creditors | 487 |  | 479
Accruals and deferred income | 3,180 |  | 3,180
Directors' loan accounts | 4,312 |  | 3,511
| 99,792 |  | 118,138

Page 4
Page 5
Toolman (Yardley) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 63,000 |  | 60,000

An interim dividend was paid in the year of £63,000 (2024 £60,000). There was a dividend waiver during the year of £21,000 (2024 £20,000) in respect of 25 ordinary shares of £1 each.
Page 5