IRIS Accounts Production v26.1.0.640 00987409 director 1.9.24 31.8.25 31.8.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00987409 2024-08-31 00987409 2025-08-31 00987409 2024-09-01 2025-08-31 00987409 2023-08-31 00987409 2023-09-01 2024-08-31 00987409 2024-08-31 00987409 ns15:EnglandWales 2024-09-01 2025-08-31 00987409 ns14:PoundSterling 2024-09-01 2025-08-31 00987409 ns10:Director1 2024-09-01 2025-08-31 00987409 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 00987409 ns10:SmallEntities 2024-09-01 2025-08-31 00987409 ns10:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 00987409 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 00987409 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 00987409 ns10:FullAccounts 2024-09-01 2025-08-31 00987409 ns10:RegisteredOffice 2024-09-01 2025-08-31 00987409 ns5:CurrentFinancialInstruments 2025-08-31 00987409 ns5:CurrentFinancialInstruments 2024-08-31 00987409 ns5:Non-currentFinancialInstruments 2025-08-31 00987409 ns5:Non-currentFinancialInstruments 2024-08-31 00987409 ns5:ShareCapital 2025-08-31 00987409 ns5:ShareCapital 2024-08-31 00987409 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 00987409 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 00987409 ns5:PlantMachinery 2024-09-01 2025-08-31 00987409 ns5:FurnitureFittings 2024-09-01 2025-08-31 00987409 ns5:MotorVehicles 2024-09-01 2025-08-31 00987409 ns5:PlantMachinery 2024-08-31 00987409 ns5:FurnitureFittings 2024-08-31 00987409 ns5:MotorVehicles 2024-08-31 00987409 ns5:PlantMachinery 2025-08-31 00987409 ns5:FurnitureFittings 2025-08-31 00987409 ns5:MotorVehicles 2025-08-31 00987409 ns5:PlantMachinery 2024-08-31 00987409 ns5:FurnitureFittings 2024-08-31 00987409 ns5:MotorVehicles 2024-08-31 00987409 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-08-31 00987409 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-08-31 00987409 ns5:LeasedAssetsHeldAsLessee 2024-08-31 00987409 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-09-01 2025-08-31 00987409 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-09-01 2025-08-31 00987409 ns5:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 00987409 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-08-31 00987409 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-08-31 00987409 ns5:LeasedAssetsHeldAsLessee 2025-08-31 00987409 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-08-31 00987409 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-08-31 00987409 ns5:LeasedAssetsHeldAsLessee 2024-08-31 00987409 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 00987409 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 00987409 ns5:Secured 2025-08-31 00987409 ns5:Secured 2024-08-31

REGISTERED NUMBER: 00987409 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Tomah Engineers Limited

| Tomah Engineers Limited (Registered number: 00987409) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| Tomah Engineers Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTOR: | Mr S L Bellamy

| REGISTERED OFFICE: | 16 Cossey Road

| Sheffield

| South Yorkshire

| S4 7PY

| REGISTERED NUMBER: | 00987409 (England and Wales)

| ACCOUNTANTS: | Landin Wilcock & Co

| Chartered Accountants

| 68 Queen Street

| Sheffield

| South Yorkshire

| S1 1WR

| BANKERS: | Lloyds Bank plc

| 1 High Street

| Sheffield

| South Yorkshire

| S1 2GA

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Tomah Engineers Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tomah Engineers Limited for the year ended 31 August 2025 on page nil from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Tomah Engineers Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tomah Engineers Limited and state those matters that we have agreed to state to the director of Tomah Engineers Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tomah Engineers Limited and its director for our work or for this report.

It is your duty to ensure that Tomah Engineers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tomah Engineers Limited. You consider that Tomah Engineers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tomah Engineers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Landin Wilcock & Co

Chartered Accountants

68 Queen Street

Sheffield

South Yorkshire

S1 1WR

11 May 2026

| Tomah Engineers Limited (Registered number: 00987409) |

Balance Sheet

31 August 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 175,290 |  | 207,209 |  |

CURRENT ASSETS

Stocks | 21,660 |  | 13,763 |  |

Debtors | 5 | 1,421,358 |  | 1,047,043 |  |

Cash at bank and in hand | 154,543 |  | 454,337 |  |

1,597,561 |  | 1,515,143 |  |

CREDITORS

Amounts falling due within one year | 6 | (725,005 | ) | (706,799 | ) |

NET CURRENT ASSETS | 872,556 |  | 808,344 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,047,846 |  | 1,015,553 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (35,089 | ) | (60,647 | ) |

PROVISIONS FOR LIABILITIES | (42,513 | ) | (50,159 | ) |

NET ASSETS | 970,244 |  | 904,747 |  |

CAPITAL AND RESERVES

Called up share capital | 15,015 |  | 15,015 |  |

Retained earnings | 955,229 |  | 889,732 |  |

970,244 |  | 904,747 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

| Tomah Engineers Limited (Registered number: 00987409) |

Balance Sheet - continued

31 August 2025

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 11 May 2026 and were signed by:

Mr S L Bellamy - Director

| Tomah Engineers Limited (Registered number: 00987409) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Tomah Engineers 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| 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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 33% on cost and 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Tomah Engineers Limited (Registered number: 00987409) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 14 (2024 - 13 ) .

| Tomah Engineers Limited (Registered number: 00987409) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 435,582 |  | 15,619 |  | 41,122 |  | 492,323 |  |

| DEPRECIATION

| At 1 September 2024 | 236,795 |  | 15,577 |  | 32,742 |  | 285,114 |  |

| Charge for year | 29,817 |  | 6 |  | 2,096 |  | 31,919 |  |

| At 31 August 2025 | 266,612 |  | 15,583 |  | 34,838 |  | 317,033 |  |

| NET BOOK VALUE

| At 31 August 2025 | 168,970 |  | 36 |  | 6,284 |  | 175,290 |  |

| At 31 August 2024 | 198,787 |  | 42 |  | 8,380 |  | 207,209 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 129,787 |  | 31,022 |  | 160,809 |  |

| DEPRECIATION

| At 1 September 2024 | 14,601 |  | 24,888 |  | 39,489 |  |

| Charge for year | 17,278 |  | 1,534 |  | 18,812 |  |

| At 31 August 2025 | 31,879 |  | 26,422 |  | 58,301 |  |

| NET BOOK VALUE

| At 31 August 2025 | 97,908 |  | 4,600 |  | 102,508 |  |

| At 31 August 2024 | 115,186 |  | 6,134 |  | 121,320 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 179,266 |  | 231,592 |  |

| Amounts owed by group undertakings | 1,227,786 |  | 789,433 |  |

| Other debtors | 14,306 |  | 26,018 |  |

1,421,358 |  | 1,047,043 |  |

| Tomah Engineers Limited (Registered number: 00987409) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 25,558 |  | 23,325 |  |

| Trade creditors | 39,591 |  | 49,757 |  |

| Amounts owed to group undertakings | 541,400 |  | 541,400 |  |

| Taxation and social security | 87,284 |  | 78,009 |  |

| Other creditors | 31,172 |  | 14,308 |  |

725,005 |  | 706,799 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 35,089 |  | 60,647 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 60,647 |  | 83,972 |  |

| Secured against trade debts | 19,625 |  | - |  |

80,272 |  | 83,972 |  |

9. | OTHER FINANCIAL COMMITMENTS

| The total amount of financial commitments not included in the balance sheet is £146,000 (2024 - £170,000).