Company Registration No. 12104007 (England and Wales)
TOM'S DINER LIMITED
Unaudited accounts
for the year ended 31 July 2025
TOM'S DINER LIMITED
Company Information
for the year ended 31 July 2025
Director
Lucy Elizabeth Pearson
Company Number
12104007 (England and Wales)
Registered Office
100 Parsons Piece
Banbury
Oxfordshire
OX16 9GW
United Kingdom
TOM'S DINER LIMITED
Statement of financial position
as at 31 July 2025
Cash at bank and in hand
94
136
Creditors: amounts falling due within one year
(2,187)
(1,032)
Net current (liabilities)/assets
(610)
2,478
Total assets less current liabilities
(226)
2,958
Creditors: amounts falling due after more than one year
(6,814)
(9,393)
Net liabilities
(7,040)
(6,435)
Called up share capital
100
100
Profit and loss account
(7,140)
(6,535)
Shareholders' funds
(7,040)
(6,435)
For the year ending 31 July 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 her 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 April 2026 and were signed on its behalf by
Lucy Elizabeth Pearson
Director
Company Registration No. 12104007
TOM'S DINER LIMITED
Notes to the Accounts
for the year ended 31 July 2025
TOM'S DINER LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12104007. The registered office is 100 Parsons Piece, Banbury, Oxfordshire, OX16 9GW, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The company ceased trading during the year and is currently not generating revenue. The directors are pursuing an insurance claim in respect of loss of trade due to Covid 19, the outcome and timing of which remain uncertain at the date of approval of these financial statements.
In preparing the financial statements, the directors have considered the company’s ability to continue as a going concern. In the absence of trading income, the company continues to meet its obligations as they fall due through financial support provided by the directors. The directors have confirmed their intention to provide ongoing financial support to the company for a period of at least 12 months from the date of approval of these financial statements and do not intend to seek repayment of amounts advanced within that period.
The directors have prepared cash flow forecasts which demonstrate that, taking into account the expected outcome of the insurance claim and the continued financial support of the directors, the company will be able to meet its liabilities as they fall due.
Notwithstanding this, there remains a material uncertainty relating to the outcome and timing of the insurance claim which may cast significant doubt on the company’s ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.
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
20% Reducing balance
Government grants are recognised at the fair value of the asset received or receivable
when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
TOM'S DINER LIMITED
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
1,887
-
Taxes and social security
-
912
7
Creditors: amounts falling due after more than one year
2025
2024
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).