REGISTERED NUMBER: 10326604 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

DW TODMAN LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Directors:

Dr D W Todman

Dr A Todman

Registered office:

4 Barfields Row

School Road

Messing

Colchester

Essex

CO5 9TL

Registered number:

10326604 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

236

354

Current assets

Debtors

5

-

88

Cash at bank

1,128

2,062

1,128

2,150

Creditors

Amounts falling due within one year

6

9,960

10,686

Net current liabilities

(8,832

)

(8,536

)

Total assets less current liabilities

(8,596

)

(8,182

)

Capital and reserves

Called up share capital

7

2

2

Retained earnings

8

(8,598

)

(8,184

)

Shareholders' funds

(8,596

)

(8,182

)

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

Dr D W Todman - Director

1.	Statutory information

DW Todman Ltd 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.

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.

Computer equipment

-

20% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Going concern

The financial statements have been prepared on a going concern basis. The director intends to continue to support the company and expects the company to continue for a period of at least 12 months from the date of the approval of these financial statements.

3.	Employees and directors

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

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 September 2024

and 31 August 2025

590

Depreciation

At 1 September 2024

236

Charge for year

118

At 31 August 2025

354

Net book value

At 31 August 2025

236

At 31 August 2024

354

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

-

88

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Other creditors

9,960

10,686

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

1

2

2

8.

Reserves

Retained

earnings

£

At 1 September 2024

(8,184

)

Deficit for the year

(414

)

At 31 August 2025

(8,598

)

9.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Dr D W Todman and Dr A Todman

Balance outstanding at start of year

(9,546

)

(8,861

)

Amounts advanced

1,350

-

Amounts repaid

(624

)

(685

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8,820

)

(9,546

)

The loan is repayable on demand. No Interest is charged on the directors loan account balance.