The average number of persons, including directors, employed by the company during the year was as follows:

The financial statements have been prepared on a going concern basis.

The company is dependent on the continued financial support of a company under common ownership. The director has received confirmation that this support will continue for the foreseeable future that will allow the company to meet its liabilities as they fall due. Accordingly, it is appropriate for the financial statements to be prepared on a going concern basis.

Toberon Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Monarch House, 6 Drakes Lane Industrial Estate, Drakes Lane, Chelmsford, Essex, United Kingdom, CM3 3BE.

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true