ACCOUNTS - Final Accounts preparation

Registered number: 15697469

TOBLEY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2026

TOBLEY LIMITED

REGISTERED NUMBER: 15697469

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		6,585,000		-
Investment property	5		1,585,000		-
			8,170,000		-
Current assets
Cash at bank and in hand	6	16,070		100
		16,070		100
Creditors: amounts falling due within one year	7	(8,487)		-
Net current assets			7,583		100
Total assets less current liabilities			8,177,583		100
Provisions for liabilities
Deferred tax	8		(14,587)		-
Net assets			8,162,996		100

Capital and reserves
Called up share capital	9	6,585,100	100
Investment property reserve		43,761	-
Profit and loss account		1,534,135	-
		8,162,996	100

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TOBLEY LIMITED

REGISTERED NUMBER: 15697469

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 APRIL 2026

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 25 August 2026.

M D Tobin

Director

The notes on pages 3 to 7 form part of these financial statements.

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TOBLEY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

Tobley Limited is a company limited by shares, incorporated in England and Wales, the address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, United Kingdom, UB8 2FX.
The company specialises in letting and operating of investment properties.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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

Going concern

The directors note that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of the financial statements. As such, the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Turnover comprises rent receivable by the company and is recognised in line with the period when it is due.

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TOBLEY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.5

Investment property

Investment properties are properties held to earn rent and for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of the investment properties are included in the Statement of comprehensive income in the year in which they arise.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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TOBLEY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to the Statement of comprehensive income.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	Additions	6,585,000
	At 30 April 2026	6,585,000

5.	Investment property

		Investment property
		£
	Valuation
	Additions at cost	1,585,000
	At 30 April 2026	1,585,000

The 2026 valuation was made by the directors, who are not property professionals, on an open market value for existing use basis. The valuation is not considered materially different to its cost.

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TOBLEY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	16,070	100
	16,070	100

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to group undertakings	4,066	-
Corporation tax	2,621	-
Accruals and deferred income	1,800	-
	8,487	-

8.	Deferred taxation

		2026
		£

	Charged to the Statement of comprehensive income	14,587
	At end of year	14,587

The deferred taxation balance is made up as follows:
	2026	2025
	£	£

	Potential capital gains tax on sale of property	14,587	-
		14,587	-

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TOBLEY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

9.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

6,585,100 (2025 - 100) Ordinary shares of £1 each	6,585,100	100

On 31 October 2025, the Company issued a further 6,585,000 Ordinary shares of £1 each at par value in consideration for the transfer of the entire issued share capital of Savoy Developments Limited to the Company.

10.	Related party transactions
	The company has adopted the exemption permitted by Financial Reporting Standard 102, not to disclose any transactions with any wholly owned members of the group.

11.	Controlling party

The controlling parties are the directors by virtue of their shareholding in the company.

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