REGISTERED NUMBER: 07435168 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

THEMBA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J E Fisher

REGISTERED OFFICE:

Silvaco Technology Centre

Compass Point

St Ives

Cambridgeshire

PE27 5JL

REGISTERED NUMBER:

07435168 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Tangible assets

4

304

357

Investments

5

1,007,768

917,002

1,008,072

917,359

CURRENT ASSETS

Cash at bank

663,400

600,346

CREDITORS

Amounts falling due within one year

6

60,601

88,056

NET CURRENT ASSETS

602,799

512,290

TOTAL ASSETS LESS CURRENT LIABILITIES

1,610,871

1,429,649

CREDITORS

Amounts falling due after more than one year

7

443,537

444,403

NET ASSETS

1,167,334

985,246

CAPITAL AND RESERVES

Called up share capital

8

11

11

Retained earnings

9

1,167,323

985,235

SHAREHOLDERS' FUNDS

1,167,334

985,246

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2026 and were signed by:

Mr J E Fisher - Director

1.	STATUTORY INFORMATION

Themba Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings - 15% on reducing balance

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.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

and 31 October 2025

3,471

DEPRECIATION

At 1 November 2024

3,114

Charge for year

53

At 31 October 2025

3,167

NET BOOK VALUE

At 31 October 2025

304

At 31 October 2024

357

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 November 2024

917,002

Additions

90,766

At 31 October 2025

1,007,768

NET BOOK VALUE

At 31 October 2025

1,007,768

At 31 October 2024

917,002

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Corporation tax

44,892

72,728

VAT

15,709

15,328

60,601

88,056

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Directors' loan accounts

443,537

444,403

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

10

Ordinary shares

1

10

10

1

Ordinary A shares

1

1

1

11

11

9.

RESERVES

Retained

earnings

£

At 1 November 2024

985,235

Profit for the year

269,263

Dividends

(87,175

)

At 31 October 2025

1,167,323

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £40,500 were paid to the director .

At the balance sheet date, included within creditors due after more than one year, is an amount of £443,536 (2024: £444,403) owed to the director J Fisher. This loan is interest free with no fixed terms of repayment.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is the company director by virtue of his shareholding.