BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts 18 March 2026 0 0 12724588 2025-07-31 12724588 2024-07-31 12724588 2023-07-31 12724588 2024-08-01 2025-07-31 12724588 2023-08-01 2024-07-31 12724588 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12724588 uk-curr:PoundSterling 2024-08-01 2025-07-31 12724588 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12724588 uk-bus:FullAccounts 2024-08-01 2025-07-31 12724588 uk-core:ShareCapital 2025-07-31 12724588 uk-core:ShareCapital 2024-07-31 12724588 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 12724588 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 12724588 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 12724588 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 12724588 uk-bus:FRS102 2024-08-01 2025-07-31 12724588 uk-core:PlantMachinery 2024-08-01 2025-07-31 12724588 uk-core:MotorVehicles 2024-08-01 2025-07-31 12724588 uk-core:CurrentFinancialInstruments 2025-07-31 12724588 uk-core:CurrentFinancialInstruments 2024-07-31 12724588 uk-core:WithinOneYear 2025-07-31 12724588 uk-core:WithinOneYear 2024-07-31 12724588 uk-core:WithinOneYear 2025-07-31 12724588 uk-core:WithinOneYear 2024-07-31 12724588 uk-core:WithinOneYear 2025-07-31 12724588 uk-core:WithinOneYear 2024-07-31 12724588 uk-core:AfterOneYear 2025-07-31 12724588 uk-core:AfterOneYear 2024-07-31 12724588 uk-core:BetweenOneFiveYears 2025-07-31 12724588 uk-core:BetweenOneFiveYears 2024-07-31 12724588 uk-core:EmployeeBenefits 2024-07-31 12724588 uk-core:EmployeeBenefits 2024-08-01 2025-07-31 12724588 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-07-31 12724588 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-07-31 12724588 uk-core:OtherDeferredTax 2025-07-31 12724588 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-07-31 12724588 uk-core:EmployeeBenefits 2025-07-31 12724588 2024-08-01 2025-07-31 12724588 uk-bus:Director1 2024-08-01 2025-07-31 12724588 uk-bus:Director2 2024-08-01 2025-07-31 12724588 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 12724588

Tom George Surfacing Ltd

Unaudited Financial Statements

for the financial year ended 31 July 2025

Tom George Surfacing Ltd

Company Registration Number: 12724588

STATEMENT OF FINANCIAL POSITION

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 523,666 |  | 435,551
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 7,170 |  | -
Debtors |  | 6 | 728,795 |  | 736,982
Cash and cash equivalents |  |  | 239,554 |  | 219,556
|  |  | ───────── |  | ─────────
|  |  | 975,519 |  | 956,538
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (616,434) |  | (482,538)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 359,085 |  | 474,000
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 882,751 |  | 909,551
Creditors:

amounts falling due after more than one year |  | 8 | (121,848) |  | (331,508)
Provisions for liabilities |  | 9 | (109,951) |  | (108,888)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 650,952 |  | 469,155
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 650,950 |  | 469,153
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 650,952 |  | 469,155
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 25 February 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Thomas Penfold |  |  |  |  |
Director |  |  |  |  |
________________________________

Mr George Das-Friend

Director

Tom George Surfacing Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| Tom George Surfacing Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 12724588. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Reducing balance
|  | Motor vehicles | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 4, (2024 - 3).

4. | Property, plant and equipment
|  | Plant and | Motor | Total
|  | machinery | vehicles |
|  | £ | £ | £
| Cost
| At 1 August 2024 | 357,206 | 353,640 | 710,846
| Additions | 155,850 | 52,745 | 208,595
| Disposals | - | (1,000) | (1,000)
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 513,056 | 405,385 | 918,441
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 August 2024 | 119,180 | 156,115 | 275,295
| Charge for the financial year | 62,615 | 57,115 | 119,730
| On disposals | - | (250) | (250)
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 181,795 | 212,980 | 394,775
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 July 2025 | 331,261 | 192,405 | 523,666
|  | ═════════ | ═════════ | ═════════
| At 31 July 2024 | 238,026 | 197,525 | 435,551
|  | ═════════ | ═════════ | ═════════

4.1. | Property, plant and equipment continued
| Included above are assets held under finance leases or hire purchase contracts as follows:
|  | 2025 |  | 2024 |
|  | Net | Depreciation | Net | Depreciation
|  | book value | charge | book value | charge
|  | £ | £ | £ | £
| Plant and machinery | 115,554 | 28,889 | 122,543 | 30,636
| Motor vehicles | 107,426 | 40,554 | 128,998 | 43,000
|  | ───────── | ───────── | ───────── | ─────────
|  | 222,980 | 69,443 | 251,541 | 73,636
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Raw materials | 2,000 | -
| Work in progress | 5,170 | -
|  | ───────── | ─────────
|  | 7,170 | -
|  | ═════════ | ═════════

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 627,655 | 547,300
| Other debtors | - | 21,000
| Taxation | 98,140 | 158,879
| Prepayments and accrued income | 3,000 | 9,803
|  | ───────── | ─────────
|  | 728,795 | 736,982
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank overdrafts | - | 13,697
| Net obligations under finance leases
| and hire purchase contracts | 95,981 | -
| Trade creditors | 362,429 | 391,170
| Taxation | 121,264 | 3,205
| Directors' current accounts | 17,007 | -
| Other creditors | 5,000 | 60,041
| Accruals | 14,753 | 14,425
|  | ───────── | ─────────
|  | 616,434 | 482,538
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Finance leases and hire purchase contracts | 121,848 | 331,508
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable within one year | 95,981 | -
| Repayable between one and five years | 121,848 | 331,508
|  | ───────── | ─────────
|  | 217,829 | 331,508
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 108,888 | 108,888 | 69,436
| Charged to profit and loss | 1,063 | 1,063 | 39,452
|  | ───────── | ───────── | ─────────
| At financial year end | 109,951 | 109,951 | 108,888
|  | ═════════ | ═════════ | ═════════

10. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 July 2025.