ACCOUNTS - Final Accounts

Registered number: 08818478

TMOET LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

TMOET LIMITED

REGISTERED NUMBER: 08818478

BALANCE SHEET

AS AT 31 DECEMBER 2025

	2025	2025	2024	2024
Note	£	£	£	£


CURRENT ASSETS
Debtors: amounts falling due within one year	5	2,083		2,528
Cash at bank and in hand		181,659		191,430
		183,742		193,958
Creditors: amounts falling due within one year	6	(13,758)		(4,329)
NET CURRENT ASSETS			169,984		189,629

NET ASSETS			169,984		189,629

CAPITAL AND RESERVES
Called up share capital	7	100	100
Profit and loss account		169,884	189,529
		169,984	189,629

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 profit and loss account 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 by:

P D L Mottershead

Director

Date: 9 September 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1

TMOET LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	GENERAL INFORMATION

Tmoet Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA.

The Company's functional and presentational currency is GBP.

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

TURNOVER

Turnover comprises revenue recognised by the Company in respect of management consultancy services provided during the year, exclusive of Value Added Tax. Revenue is recognised as the fair value of consideration received or receivable and is recognised based on the date the work was performed.

2.3

PENSIONS

The Company contributes to the personal pension plan of one of the directors. Contributions are recognised in the year in which they are paid.

2.4

TAXATION

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 balance sheet date in the countries where the Company operates and generates income.

2.5

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.

Page 2

TMOET LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.5

TANGIBLE FIXED ASSETS (CONTINUED)

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

3 years

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.

2.6

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any 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.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 3

TMOET LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	TANGIBLE FIXED ASSETS

		Office equipment
		£
	COST OR VALUATION
	At 1 January 2025	1,249
	At 31 December 2025	1,249
	DEPRECIATION
	At 1 January 2025	1,249
	At 31 December 2025	1,249
	NET BOOK VALUE
	At 31 December 2025	-
	At 31 December 2024	-

DEBTORS

					2025	2024
					£	£


Trade debtors	-	2,000
Other debtors	1,531	-
Prepayments and accrued income	552	528
	2,083	2,528

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Corporation tax	-	1,531
Other creditors	557	1,028
Accruals and deferred income	13,201	1,770
	13,758	4,329

Page 4

TMOET LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	SHARE CAPITAL
		2025	2024
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

100 (2024 - 100) Ordinary shares of £1 each	100	100

8.	TRANSACTIONS WITH DIRECTORS

During the year the Company made a £40,000 advance to a director. The loan was interest-free and was fully repaid to the Company prior to the year-end.

Page 5