Company registration number 02494340 (England and Wales)
TOMPKIN PRESS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
TOMPKIN PRESS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
TOMPKIN PRESS LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
230,051
241,824
Investments
4
-
0
14,000
230,051
255,824
Current assets
Stocks
15,250
16,500
Debtors
5
109,461
139,537
Cash at bank and in hand
8,259
-
0
132,970
156,037
Creditors: amounts falling due within one year
6
(82,181)
(125,435)
Net current assets
50,789
30,602
Total assets less current liabilities
280,840
286,426
Creditors: amounts falling due after more than one year
7
(189,776)
(207,507)
Provisions for liabilities
(43,575)
(55,272)
Net assets
47,489
23,647
Capital and reserves
Called up share capital
170
170
Share premium account
13,930
13,930
Profit and loss reserves
33,389
9,547
Total equity
47,489
23,647
TOMPKIN PRESS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 March 2026 and are signed on its behalf by:
R J Tompkin
Director
Company registration number 02494340 (England and Wales)
TOMPKIN PRESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Tompkin Press Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2 & 3, Coventry Court, Coventry Road, Nottingham, NG6 8PR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
20% straight line
Plant and machinery
10% straight line and 20% - 50% reducing balance
Computer equipment
33% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

TOMPKIN PRESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies are initially recognised at transaction. Financial liabilities classified as payable within one year are not amortised.

1.9
Equity instruments

Share capital issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on share capital are recognised as liabilities once they are no longer at the discretion of the company.

TOMPKIN PRESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

TOMPKIN PRESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
4
3
Tangible fixed assets
Land and buildings Leasehold
Plant and machinery
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 August 2024
8,740
353,055
3,344
36,620
401,759
Additions
-
0
26,490
-
0
-
0
26,490
Disposals
-
0
(9,750)
-
0
-
0
(9,750)
At 31 July 2025
8,740
369,795
3,344
36,620
418,499
Depreciation and impairment
At 1 August 2024
8,740
126,681
3,344
21,170
159,935
Depreciation charged in the year
-
0
33,344
-
0
3,863
37,207
Eliminated in respect of disposals
-
0
(8,694)
-
0
-
0
(8,694)
At 31 July 2025
8,740
151,331
3,344
25,033
188,448
Carrying amount
At 31 July 2025
-
0
218,464
-
0
11,587
230,051
At 31 July 2024
-
0
226,374
-
0
15,450
241,824
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
-
0
14,000
TOMPKIN PRESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
4
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 August 2024
14,000
Disposals
(14,000)
At 31 July 2025
-
Carrying amount
At 31 July 2025
-
At 31 July 2024
14,000
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
86,873
81,322
Corporation tax recoverable
-
0
11,153
Other debtors
22,588
47,062
109,461
139,537
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
14,572
42,270
Trade creditors
27,379
34,056
Amounts owed to group undertakings
-
0
13,939
Corporation tax
1,500
-
0
Other taxation and social security
2,308
2,000
Other creditors
36,422
33,170
82,181
125,435

Included within other creditors are hire purchase liabilities of £26,314 (2024: £26,356) which are secured on the assets to which they relate.

TOMPKIN PRESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
62,331
53,527
Other creditors
127,445
153,980
189,776
207,507

Included within other creditors are hire purchase liabilities of £94,293 (2024: £120,816) which are secured on the assets to which they relate.

8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
56,821
84,356
9
Related party transactions
Transactions with related parties

During the year, an investment in K.C. Tompkin Ltd with a value of £14,000 has been written off, along with an amount owed by K.C. Tompkin Ltd of £13,939.

2025-07-31 2024-08-01 false false false 17 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity E M Tompkin R J Tompkin E M Tompkin 02494340 2024-08-01 2025-07-31 02494340 2025-07-31 02494340 2024-07-31 02494340 core:LandBuildings 2025-07-31 02494340 core:PlantMachinery 2025-07-31 02494340 core:ComputerEquipment 2025-07-31 02494340 core:MotorVehicles 2025-07-31 02494340 core:LandBuildings 2024-07-31 02494340 core:PlantMachinery 2024-07-31 02494340 core:ComputerEquipment 2024-07-31 02494340 core:MotorVehicles 2024-07-31 02494340 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 02494340 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 02494340 core:CurrentFinancialInstruments 2025-07-31 02494340 core:CurrentFinancialInstruments 2024-07-31 02494340 core:Non-currentFinancialInstruments 2025-07-31 02494340 core:Non-currentFinancialInstruments 2024-07-31 02494340 core:ShareCapital 2025-07-31 02494340 core:ShareCapital 2024-07-31 02494340 core:SharePremium 2025-07-31 02494340 core:SharePremium 2024-07-31 02494340 core:RetainedEarningsAccumulatedLosses 2025-07-31 02494340 core:RetainedEarningsAccumulatedLosses 2024-07-31 02494340 bus:Director1 2024-08-01 2025-07-31 02494340 core:LandBuildings core:LongLeaseholdAssets 2024-08-01 2025-07-31 02494340 core:PlantMachinery 2024-08-01 2025-07-31 02494340 core:ComputerEquipment 2024-08-01 2025-07-31 02494340 core:MotorVehicles 2024-08-01 2025-07-31 02494340 2023-08-01 2024-07-31 02494340 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-07-31 02494340 core:PlantMachinery 2024-07-31 02494340 core:ComputerEquipment 2024-07-31 02494340 core:MotorVehicles 2024-07-31 02494340 2024-07-31 02494340 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-07-31 02494340 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 02494340 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 02494340 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 02494340 bus:FRS102 2024-08-01 2025-07-31 02494340 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 02494340 bus:Director2 2024-08-01 2025-07-31 02494340 bus:CompanySecretary1 2024-08-01 2025-07-31 02494340 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP