Service Tom Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11911692

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		69,684		68,412

			69,684		68,412
CURRENT ASSETS
Debtors	5	908		6,460
Cash at bank and in hand		30,156		31,176

		31,064		37,636
Creditors: Amounts Falling Due Within One Year	6	(50,467 )		(44,096 )

NET CURRENT ASSETS (LIABILITIES)			(19,403 )		(6,460 )

TOTAL ASSETS LESS CURRENT LIABILITIES			50,281		61,952

Creditors: Amounts Falling Due After More Than One Year	7		(21,139 )		(16,066 )

NET ASSETS			29,142		45,886

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			29,042		45,786

SHAREHOLDERS' FUNDS			29,142		45,886

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Service Tom Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Tomasz Koziatek

Director

25/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Service Tom Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11911692 . The registered office is 4 Maes Pedr, Carmarthen, Wales, SA31 3BR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Straight Lince
Motor Vehicles	15% Straight Lince
Computer Equipment	25% Straight Lince

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1
Sales, marketing and distribution	4	3

	5	4

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Service Tom Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	17,995	83,233	2,177	103,405
Additions	2,250	33,490	-	35,740
Disposals	(2,000 )	(33,950 )	-	(35,950 )

As at 31 March 2026	18,245	82,773	2,177	103,195

Depreciation
As at 1 April 2025	5,248	27,945	1,800	34,993
Provided during the period	2,737	11,163	196	14,096
Disposals	(300 )	(15,278 )	-	(15,578 )

As at 31 March 2026	7,685	23,830	1,996	33,511

Net Book Value
As at 31 March 2026	10,560	58,943	181	69,684

As at 1 April 2025	12,747	55,288	377	68,412

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	45,231	39,707

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	5,331
Prepayments and accrued income	908	1,129

	908	6,460

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	17,972	11,112
Trade creditors	16,895	8,406
Bank loans and overdrafts	679	1,357
Other taxes and social security	3,122	856
VAT	4,846	8,480
Net wages	4,353	1,727
Credit Card	329	423
Director's loan account	2,271	11,735

	50,467	44,096

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Service Tom Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	21,139	15,790
Bank loans	-	276

	21,139	16,066

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	17,972	11,112
Later than one year and not later than five years	21,139	15,790

	39,111	26,902

	39,111	26,902

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Tomasz Koziatek	(11,735 )	10,319	(855 )	-	(2,271 )

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

	2026	2025
	£	£
Mr Tomasz Koziatek	500	500

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