REGISTERED NUMBER: 08347166 (England and Wales)

JEM SCAFFOLDING HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M L Toms

Mr D J Toms

REGISTERED OFFICE:

Unit 1, Pomphlett Industrial Estate

Broxton Drive

PLYMOUTH

Devon

PL9 7BG

REGISTERED NUMBER:

08347166 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

7 Sandy Court

Ashleigh Way

Langage Business Park

Plymouth

Devon

PL7 5JX

FIXED ASSETS

Tangible assets

5

14,755

12,174

Investments

6

-

2,301,512

Investment property

7

1,910,494

1,576,462

1,925,249

3,890,148

CURRENT ASSETS

Debtors

345,397

343,803

Cash at bank

245,563

353,023

590,960

696,826

CREDITORS

Amounts falling due within one year

1,110,384

779,951

NET CURRENT LIABILITIES

(519,424

)

(83,125

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,405,825

3,807,023

CREDITORS

Amounts falling due after more than one year

8

(109,555

)

(149,331

)

PROVISIONS FOR LIABILITIES

(4,000

)

(3,000

)

NET ASSETS

1,292,270

3,654,692

CAPITAL AND RESERVES

Called up share capital

500,012

500,012

Capital redemption reserve

300,000

300,000

Retained earnings

492,258

2,854,680

SHAREHOLDERS' FUNDS

1,292,270

3,654,692

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 15 October 2026 and were signed on its behalf by:

Mr D J Toms - Director

1.	STATUTORY INFORMATION

JEM Scaffolding Holdings 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A ''Small Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' 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, net of discounts and value added taxes. Turnover includes revenue earned from rental of commercial property and is recognised when an invoice is issued.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured at fair value.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets are stated at costs less accumulated depreciation and accumulated impairment losses.

Impairment of Assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss if recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the assets in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Investments in subsidiaries

Investments in subsidiary undertakings are shown at the lower of cost and net realisable value, less provision, where applicable, for any permanent diminution in value. The directors annually review the investment for impairment.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Provisions for liabilities

Provisions are recognised when the Company has a present (legal or constructive) obligation as a result of a past event; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

The amount recognised as a provision is the best estimate of the consideration required to settle the present recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance costs in profit or loss in the period it arises.

The Company recognises a provision for annual leave accrued by employees for services rendered in the current period, and which employees are entitled to carry forward and use within the next 12 months, measured at the salary costs payable for the period of absence.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

43,550

Additions

7,500

At 31 October 2025

51,050

DEPRECIATION

At 1 November 2024

31,376

Charge for year

4,919

At 31 October 2025

36,295

NET BOOK VALUE

At 31 October 2025

14,755

At 31 October 2024

12,174

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 November 2024

2,301,512

Disposals

(2,301,512

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

2,301,512

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

1,576,462

Additions

334,032

At 31 October 2025

1,910,494

NET BOOK VALUE

At 31 October 2025

1,910,494

At 31 October 2024

1,576,462

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

-

10,392

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

139,847

184,066

The above debts are secured on the properties to which they relate. There is also a personal guarantee in place given by Mr D J Toms and Mrs M L Toms to the value of £50,000.

10.	GROUP RESTRUCTURE

During the year, on 30th July 2025, a share redesignation occurred, whereby all of the A, B, and C shares were reclassified as Ordinary shares.

Subsequently, on 30th July 2025, a restructure occurred, whereby 100% of the share capital in the company was acquired by Tomo Holdings Limited, by way of a share for share exchange. Following this, the shares held in the subsidiary (Jem Scaffolding Limited) were transferred to the new parent company, by way of a dividend in specie.

The immediate and ultimate holding company is now Tomo Holdings Limited. There has been no change to the ultimate controlling party.