ACCOUNTS - Final Accounts

Registered number: 09117825

TOBY MUNDY ASSOCIATES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025


TOBY MUNDY ASSOCIATES LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 6


TOBY MUNDY ASSOCIATES LIMITED REGISTERED NUMBER:09117825

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		4,072		4,302
Current assets
Debtors: amounts falling due within one year	5	6,395		5,919
Cash at bank and in hand		24,385		14,398
		30,780		20,317
Current liabilities
Creditors: amounts falling due within one year	6	(13,130)		(12,816)
Net current assets			17,650		7,501
Total assets less current liabilities			21,722		11,803
Deferred tax	7		(773)		(817)
Net assets			20,949		10,986

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		20,948	10,985
		20,949	10,986

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 July 2026.

J T Mundy

Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1


TOBY MUNDY ASSOCIATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Toby Mundy Associates Limited is a private limited liability company incorporated in England and Wales with its registered office at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB and its principal place of business is at 46 Kirkley Road, London, SW19 3AY.

The principal activity of the Company is that of a talent management company, specialising in consultancy and representing authors and speakers.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises fees and commissions receivable in respect of services supplied during the year, exclusive of Value Added Tax.

Fee income is recognised when services are provided. Commissions are recognised when royalties and advances are received from publishers on behalf of authors.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

Straight line 25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

Page 2


TOBY MUNDY ASSOCIATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

2.6

Creditors

Short term creditors are measured at the transaction price.

2.7

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.8

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.9

Pensions

Defined contribution pension plan

The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Defined contribution pension plan.

2.10

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3


TOBY MUNDY ASSOCIATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.11

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Employees

The directors were the only employees of the Company during the current and preceding year.

Page 4


TOBY MUNDY ASSOCIATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost
	At 1 January 2025	11,428
	Additions	2,540
	At 31 December 2025	13,968
	Depreciation
	At 1 January 2025	7,126
	Charge for the year on owned assets	2,770
	At 31 December 2025	9,896
	Net book value
	At 31 December 2025	4,072
	At 31 December 2024	4,302

Debtors

					2025	2024
					£	£

Trade debtors	1,155	115
Other debtors	2,561	3,316
Prepayments and accrued income	2,679	2,488
	6,395	5,919

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	241	357
Taxation and social security	9,889	1,269
Other creditors	-	8,190
Accruals and deferred income	3,000	3,000
	13,130	12,816

Page 5


TOBY MUNDY ASSOCIATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Deferred taxation

		2025
		£
	At beginning of year	817
	Released to profit or loss	(44)
	At end of year	773

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

Accelerated capital allowances

773

817

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

10 Ordinary shares of £0.10 each	1	1

Page 6