REGISTERED NUMBER: 13584629 (England and Wales)

TOMS CAFES LIMITED

Unaudited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

T J G Barker

N J Bishton

REGISTERED OFFICE:

6 The Square

Shrewsbury

Shropshire

SY1 1LA

REGISTERED NUMBER:

13584629 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Intangible assets

4

3,000

3,500

Tangible assets

5

94,854

104,468

97,854

107,968

CURRENT ASSETS

Stocks

3,763

4,945

Debtors

6

4,141

5,872

Cash at bank

57,742

36,914

65,646

47,731

CREDITORS

Amounts falling due within one year

7

166,066

165,520

NET CURRENT LIABILITIES

(100,420

)

(117,789

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,566

)

(9,821

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,666

)

(9,921

)

(2,566

)

(9,821

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

T J G Barker - Director

1.	STATUTORY INFORMATION

Toms Cafes 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.

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 recognised when goods are physically delivered to the customer.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Branding costs are being amortised evenly over their 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.

Improvements to property

-

10% on cost

Plant and machinery

-

10% on cost

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.

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.

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 15 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Branding

costs

£

COST

At 1 September 2024

and 31 August 2025

5,000

AMORTISATION

At 1 September 2024

1,500

Amortisation for year

500

At 31 August 2025

2,000

NET BOOK VALUE

At 31 August 2025

3,000

At 31 August 2024

3,500

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 September 2024

31,214

115,051

-

146,265

Additions

580

4,177

419

5,176

At 31 August 2025

31,794

119,228

419

151,441

DEPRECIATION

At 1 September 2024

9,314

32,483

-

41,797

Charge for year

3,165

11,546

79

14,790

At 31 August 2025

12,479

44,029

79

56,587

NET BOOK VALUE

At 31 August 2025

19,315

75,199

340

94,854

At 31 August 2024

21,900

82,568

-

104,468

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

36

Other debtors

3,142

4,997

Prepayments

999

839

4,141

5,872

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

11,918

6,267

Amounts owed to participating interests

8,470

8,400

Social security and other taxes

27,701

28,761

Other creditors

305

169

Pension

700

1,018

Directors' current accounts

108,774

119,780

Accrued expenses

8,198

1,125

166,066

165,520

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

36,000

18,750

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Directors current accounts

100,000

100,000

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.

The following reproduces the text of the report prepared for the directors 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 Report of the Directors 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 Toms Cafes Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes 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 Board of Directors of Toms Cafes Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Toms Cafes Limited and state those matters that we have agreed to state to the Board of Directors of Toms Cafes Limited, as a body, 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 Toms Cafes Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Toms Cafes 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 Toms Cafes Limited. You consider that Toms Cafes 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 Toms Cafes 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.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

18 May 2026