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Registration number: 08717284

Tooms and Associates Limited
Annual Report and Unaudited Financial Statements Year Ended 31 October 2025

Chartered Accountants

Tooms and Associates Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

Tooms and Associates Limited

Company Information

Directors | Mrs JA Tooms Mr PJ Tooms

Registered office | Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants | Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Tooms and Associates Limitedfor the Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tooms and Associates Limited for the year ended 31 October 2025 as set out on pages 3 to 6 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 at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Tooms and Associates Limited, as a body, in accordance with the terms of our engagement letter dated 24 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of Tooms and Associates Limited and state those matters that we have agreed to state to the Board of Directors of Tooms and Associates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tooms and Associates Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tooms and Associates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Tooms and Associates Limited. You consider that Tooms and Associates 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 accounts of Tooms and Associates 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 accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

27 July 2026

Tooms and Associates Limited

(Registration number: 08717284)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,742 | 2,322
Current assets |  |  |
Cash at bank and in hand |  | 4,084 | 5,867
Creditors: Amounts falling due within one year | 5 | (28,441) | (28,079)
Net current liabilities |  | (24,357) | (22,212)
Net liabilities |  | (22,615) | (19,890)
Capital and reserves |  |  |
Called up share capital | 6 | 2 | 2
Retained earnings |  | (22,617) | (19,892)
Shareholders' deficit |  | (22,615) | (19,890)

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 July 2026 and signed on its behalf by:

Mr PJ Tooms
Director

Tooms and Associates Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

1 | General information

The Company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

These financial statements were authorised for issue by the Board on 27 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The Directors, whose loan balances make up the majority of liabilities, have given assurances that they will continue to support the Company over the next 12 months.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance basis
Plant and machinery | 25% reducing balance basis
Motor vehicles | 25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Tooms and Associates Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the Company (including directors) during the year, was 2 (2024 - 2).

Tooms and Associates Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 November 2024 | 18,116 | 18,116
At 31 October 2025 | 18,116 | 18,116
Depreciation
At 1 November 2024 | 15,794 | 15,794
Charge for the year | 580 | 580
At 31 October 2025 | 16,374 | 16,374
Carrying amount
At 31 October 2025 | 1,742 | 1,742
At 31 October 2024 | 2,322 | 2,322

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 622 | 538
Other creditors | 27,819 | 27,541
| 28,441 | 28,079

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2