REGISTERED NUMBER: 11026229 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

TOMORROW'S JOURNEY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Betteley

C R Kirby

M D Potts

R Sharif

REGISTERED OFFICE:

3 Bentley Drive

Oswestry

United Kingdom

Shropshire

SY11 1TQ

REGISTERED NUMBER:

11026229 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Barclays Bank plc

FIXED ASSETS

Intangible assets

4

51,584

-

Tangible assets

5

10,716

17,100

Investments

6

1,046

1,046

63,346

18,146

CURRENT ASSETS

Debtors

7

556,510

647,450

Cash at bank

3,400

71,780

559,910

719,230

CREDITORS

Amounts falling due within one year

8

586,882

606,481

NET CURRENT (LIABILITIES)/ASSETS

(26,972

)

112,749

TOTAL ASSETS LESS CURRENT LIABILITIES

36,374

130,895

CREDITORS

Amounts falling due after more than one year

9

-

3,750

NET ASSETS

36,374

127,145

CAPITAL AND RESERVES

Called up share capital

12

108

108

Share premium

13

662,026

604,710

Retained earnings

13

(625,760

)

(477,673

)

SHAREHOLDERS' FUNDS

36,374

127,145

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th June 2026 and were signed on its behalf by:

C R Kirby - Director

M D Potts - Director

1.	STATUTORY INFORMATION

Tomorrow's Journey Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

57,316

At 31st December 2025

57,316

AMORTISATION

Charge for year

5,732

At 31st December 2025

5,732

NET BOOK VALUE

At 31st December 2025

51,584

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st January 2025

6,517

5,065

24,602

36,184

Additions

-

2,500

458

2,958

Disposals

-

(2,500

)

-

(2,500

)

At 31st December 2025

6,517

5,065

25,060

36,642

DEPRECIATION

At 1st January 2025

3,299

1,333

14,452

19,084

Charge for year

1,146

1,470

4,684

7,300

Eliminated on disposal

-

(458

)

-

(458

)

At 31st December 2025

4,445

2,345

19,136

25,926

NET BOOK VALUE

At 31st December 2025

2,072

2,720

5,924

10,716

At 31st December 2024

3,218

3,732

10,150

17,100

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st January 2025

and 31st December 2025

1,046

NET BOOK VALUE

At 31st December 2025

1,046

At 31st December 2024

1,046

7.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

258,331

454,723

Amounts owed by group undertakings

104

54

Tax

170,183

167,502

Deferred tax asset

112,437

21,642

Prepayments

7,173

3,529

548,228

647,450

Amounts falling due after more than one year:

Tax debtor - long term

8,282

-

Aggregate amounts

556,510

647,450

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 10)

3,750

9,000

Other loans (see note 10)

125,000

125,000

Trade creditors

36,207

22,682

Social security and other taxes

204,168

145,505

Pension control account

5,646

7,446

VAT

1,554

24,545

Other creditors

58,522

29,235

Directors' current accounts

24,876

84,585

Accrued expenses

127,159

158,483

586,882

606,481

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans (see note 10)

-

3,750

10.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year or on demand:

Bank loans

3,750

9,000

Other loans

125,000

125,000

128,750

134,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

3,750

11.	DEFERRED TAX

£

Balance at 1st January 2025

(21,642

)

Movement in the year due to:

changes in tax rates

changes in tax allowances

(1,596

)

changes in tax loses

(29,175

)

other timing differences

(19,516

)

prior year R&D

(40,508

)

Balance at 31st December 2025

(112,437

)

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

9,679

Ordinary

1p

97

97

1,055

Ordinary A

1p

11

11

108

108

13.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1st January 2025

(477,673

)

604,710

127,037

Deficit for the year

(148,087

)

(148,087

)

Cash share issue

-

57,316

57,316

At 31st December 2025

(625,760

)

662,026

36,266

14.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

£

Contracted but not provided for in the

financial statements

-

-

15.	ULTIMATE CONTROLLING PARTY

The controlling party is C R Kirby.