T.K.O. MARKETING CONSULTANTS LIMITED


Directors	A Forster
	J G Forster


Company Secretary	A Forster


Registered Address	4 Lucastes Mews
	Paddockhall Road
	Haywards Heath
	RH16 1HE


Registered Number	03267880 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		44,605		33,579
			44,605		33,579
Current assets
Debtors	4	707,182		756,850
Cash at bank and on hand		106,286		71,356
		813,468		828,206
Creditors amounts falling due within one year	5	(72,455)		(56,101)
Net current assets (liabilities)			741,013		772,105
Total assets less current liabilities			785,618		805,684
Creditors amounts falling due after one year	6		(19,135)		-
Net assets			766,483		805,684
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			765,483		804,684
Shareholders' funds			766,483		805,684

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 June 2026, and are signed on its behalf by:

J G Forster
Director
Registered Company No. 03267880

T.K.O. MARKETING CONSULTANTS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Turnover policy

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	3
Fixtures and fittings	-	10
Vehicles	25	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		10

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 October 24	6,717	28,990	13,526	23,284	72,517
Additions	-	39,000	117	777	39,894
Disposals	-	(28,990)	-	(3,461)	(32,451)
At 30 September 25	6,717	39,000	13,643	20,600	79,960
Depreciation and impairment
At 01 October 24	3,470	7,747	8,773	18,948	38,938
Charge for year	1,343	8,082	766	2,266	12,457
On disposals	-	(12,579)	-	(3,461)	(16,040)
At 30 September 25	4,813	3,250	9,539	17,753	35,355
Net book value
At 30 September 25	1,904	35,750	4,104	2,847	44,605
At 30 September 24	3,247	21,243	4,753	4,336	33,579

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	92,320	57,337
Other debtors	589,983	669,689
Prepayments and accrued income	24,879	29,824
Total	707,182	756,850


	Included in debtors due within one year are interest free loans to the value of £589,944 (2024 : £669,689 ) due from companies under common control.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	27,467	19,372
Bank borrowings and overdrafts	9,074	-
Taxation and social security	22,427	25,349
Finance lease and HP contracts	10,934	-
Other creditors	28	9,211
Accrued liabilities and deferred income	2,525	2,169
Total	72,455	56,101

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	19,135	-
Total	19,135	-

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	30,068		-

8.	Related party transactions
	During the year the company paid rent of £24,000 (2024: £26,400) to The Edge Marketing Solutions Limited as well as management charges of £44,800 (2024: £78,000)