REGISTERED NUMBER: 15398837 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

TODS HAM CORNER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss A Hickman

REGISTERED OFFICE:

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

REGISTERED NUMBER:

15398837 (England and Wales)

ACCOUNTANTS:

Cresswells

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

FIXED ASSETS

Intangible assets

4

53,238

59,893

Tangible assets

5

387

279

53,625

60,172

CURRENT ASSETS

Stocks

2,500

2,500

Debtors

6

3,496

1,430

Cash at bank and in hand

16,554

8,308

22,550

12,238

CREDITORS

Amounts falling due within one year

7

34,914

71,131

NET CURRENT LIABILITIES

(12,364

)

(58,893

)

TOTAL ASSETS LESS CURRENT LIABILITIES

41,261

1,279

CREDITORS

Amounts falling due after more than one year

8

25,000

-

NET ASSETS

16,261

1,279

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

16,161

1,179

SHAREHOLDERS' FUNDS

16,261

1,279

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 14th May 2026 and were signed by:

Miss A Hickman - Director

1.	STATUTORY INFORMATION

Tods Ham Corner 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Stocks

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

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 10 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

66,548

AMORTISATION

At 1st February 2025

6,655

Amortisation for year

6,655

At 31st January 2026

13,310

NET BOOK VALUE

At 31st January 2026

53,238

At 31st January 2025

59,893

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st February 2025

299

Additions

174

At 31st January 2026

473

DEPRECIATION

At 1st February 2025

20

Charge for year

66

At 31st January 2026

86

NET BOOK VALUE

At 31st January 2026

387

At 31st January 2025

279

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

2,324

724

VAT

1,052

706

Prepayments and accrued income

120

-

3,496

1,430

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,000

-

Trade creditors

2,892

2,406

Tax

5,727

2,747

Social security and other taxes

497

659

Other creditors

5,000

5,000

Pension

519

539

Directors' current accounts

12,992

58,342

Accrued expenses

2,287

1,438

34,914

71,131

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Loans - 1-2 years

8,333

-

Loans - 2-5 years

16,667

-

25,000

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100