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Company Registration No. 07707494 (England and Wales)
Bitoma Software Ltd Unaudited accounts for the year ended 31 July 2025
Bitoma Software Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Bitoma Software Ltd Company Information for the year ended 31 July 2025
Director
Razvan Toma-Hanganu
Company Number
07707494 (England and Wales)
Registered Office
WINTON HOUSE WINTON SQUARE BASINGSTOKE RG21 8EN United Kingdom
Accountants
Cranleys Chartered Accountants Winton House Winton Square Basingstoke Hampshire RG21 8EN
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Bitoma Software Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,857 
3,952 
Current assets
Debtors
5
163,760 
170,322 
Cash at bank and in hand
63 
3,018 
163,823 
173,340 
Creditors: amounts falling due within one year
6
- 
(303)
Net current assets
163,823 
173,037 
Net assets
168,680 
176,989 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
168,679 
176,988 
Shareholders' funds
168,680 
176,989 
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 his 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 29 April 2026 and were signed on its behalf by
Razvan Toma-Hanganu Director Company Registration No. 07707494
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Bitoma Software Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Bitoma Software Ltd is a private company, limited by shares, registered in England and Wales, registration number 07707494. The registered office is WINTON HOUSE, WINTON SQUARE, BASINGSTOKE, RG21 8EN, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
25% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
7,034 
17,339 
24,373 
Additions
2,524 
- 
2,524 
At 31 July 2025
9,558 
17,339 
26,897 
Depreciation
At 1 August 2024
3,521 
16,900 
20,421 
Charge for the year
1,509 
110 
1,619 
At 31 July 2025
5,030 
17,010 
22,040 
Net book value
At 31 July 2025
4,528 
329 
4,857 
At 31 July 2024
3,513 
439 
3,952 
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Bitoma Software Ltd Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
163,760 
170,322 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Other creditors
- 
303 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Razvan Toma-Hanganu
Loan to director
130,973 
- 
- 
130,973 
130,973 
- 
- 
130,973 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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