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COMPANY REGISTRATION NUMBER: NI028478

Tona Enterprises Limited

Filleted Unaudited Financial Statements

30 September 2025

Tona Enterprises Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 6 | 4,052,192 | 3,102,224

Current assets

Stocks | 4,000 | 800
Debtors | 7 | 599,311 | 439,461
Cash at bank and in hand | 276,881 | 285,928
| --------- | ---------
| 880,192 | 726,189

Creditors: amounts falling due within one year | 8 | 645,165 | 403,196
| --------- | ---------
Net current assets | 235,027 | 322,993
| ------------ | ------------
Total assets less current liabilities | 4,287,219 | 3,425,217

Creditors: amounts falling due after more than one year | 9 | 407,842 | –

Provisions

Taxation including deferred tax | 299,501 | 201,260
| ------------ | ------------
Net assets | 3,579,876 | 3,223,957
| ------------ | ------------

Capital and reserves

Called up share capital | 90,000 | 90,000
Capital redemption reserve | 60,000 | 60,000
Profit and loss account | 3,429,876 | 3,073,957
| ------------ | ------------
Shareholder funds | 3,579,876 | 3,223,957
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Tona Enterprises Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 15 May 2026 , and are signed on behalf of the board by:

RM Duncan |
Director |

Company registration number: NI028478

Tona Enterprises Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 61 Manse Road, Newtownards, Co. Down, BT23 4TP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Land and buildings | - | 2% straight line
| Fixtures & fittings | - | 10% straight line
| Motor vehicles | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
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 entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 75 (2024: 76 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 October 2024 and 30 September 2025 | 380,000
| ---------
Amortisation |
At 1 October 2024 and 30 September 2025 | 380,000
| ---------
Carrying amount |
At 30 September 2025 | –
| ---------
At 30 September 2024 | –
| ---------

6. Tangible assets

| Land and buildings | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 October 2024 | 3,805,385 | 521,221 | 27,061 | 4,353,667
Additions | 951,708 | 86,862 | – | 1,038,570
| ------------ | --------- | -------- | ------------
At 30 September 2025 | 4,757,093 | 608,083 | 27,061 | 5,392,237
| ------------ | --------- | -------- | ------------
Depreciation |  |  |  |
At 1 October 2024 | 794,408 | 442,724 | 14,311 | 1,251,443
Charge for the year | 70,071 | 14,281 | 4,250 | 88,602
| ------------ | --------- | -------- | ------------
At 30 September 2025 | 864,479 | 457,005 | 18,561 | 1,340,045
| ------------ | --------- | -------- | ------------
Carrying amount |  |  |  |
At 30 September 2025 | 3,892,614 | 151,078 | 8,500 | 4,052,192
| ------------ | --------- | -------- | ------------
At 30 September 2024 | 3,010,977 | 78,497 | 12,750 | 3,102,224
| ------------ | --------- | -------- | ------------

Land and buildings include investment properties costing £849,577 (2024 £849,577) with a net book value of £717,755 (2024 £734,746). The director considers that the fair value of the investment properties cannot be measured accurately each year without undue cost or effort and that they should be accounted for on the same basis as land and buildings.
7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 269,763 | 116,536
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 297,942 | 297,942
Other debtors | 31,606 | 24,983
| --------- | ---------
| 599,311 | 439,461
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 73,015 | –
Trade creditors | 360,779 | 151,160
Corporation tax | 89,094 | 159,743
Social security and other taxes | 57,274 | 50,410
Other creditors | 65,003 | 41,883
| --------- | ---------
| 645,165 | 403,196
| --------- | ---------

Bank loans totalling £73,015 (2024 - £nil) are secured by the company. Ulster Bank holds as security a debenture containing fixed charges over the assets and undertaking of the company and a first legal charge over property at 61 Manse Road, Newtownards and its associated assets.
9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 407,842 | –
| --------- | ----

Bank loans totalling £407,842 (2024 - £nil) are secured by the company. Ulster Bank holds as security a debenture containing fixed charges over the assets and undertaking of the company and a first legal charge over property at 61 Manse Road, Newtownards and its associated assets.
Included within creditors: amounts falling due after more than one year is an amount of £65,090 (2024: £Nil) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
10. Controlling party
The company is a wholly owned subsidiary of Pinecroft Enterprises Limited, a company incorporated in Northern Ireland. Pinecroft Enterprises Limited is considered by the director to be the company's ultimate parent company.