REGISTERED NUMBER: 05953092 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 December 2024

for

Toma Business Enterprises Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I Toma

Mrs C M Toma

P Sahota

SECRETARY:

Mrs C M Toma

REGISTERED OFFICE:

19 Lambert Walk

North Wembley

Middlesex

HA9 7TR

REGISTERED NUMBER:

05953092 (England and Wales)

ACCOUNTANTS:

Kachwala & Co

49 Draycott Avenue

Kenton

Middlesex

HA3 0BL

FIXED ASSETS

Tangible assets

4

85,108

9,395

Investment property

5

1,230,555

1,229,685

1,315,663

1,239,080

CURRENT ASSETS

Debtors

6

487,471

3,425,640

Cash at bank

2,537,507

2,139,659

3,024,978

5,565,299

CREDITORS

Amounts falling due within one year

7

382,745

1,566,073

NET CURRENT ASSETS

2,642,233

3,999,226

TOTAL ASSETS LESS CURRENT LIABILITIES

3,957,896

5,238,306

CREDITORS

Amounts falling due after more than one year

8

-

25,833

NET ASSETS

3,957,896

5,212,473

CAPITAL AND RESERVES

Called up share capital

302

302

Retained earnings

3,957,594

5,212,171

SHAREHOLDERS' FUNDS

3,957,896

5,212,473

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2024 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 25 October 2025 and were signed on its behalf by:

I Toma - Director

1.	STATUTORY INFORMATION

Toma Business Enterprises 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.

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 reducing balance

Computer equipment

-

33% on cost

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.

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.

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 4 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 31 December 2023

17,140

928

18,068

Additions

97,221

-

97,221

At 30 December 2024

114,361

928

115,289

DEPRECIATION

At 31 December 2023

8,364

309

8,673

Charge for year

21,199

309

21,508

At 30 December 2024

29,563

618

30,181

NET BOOK VALUE

At 30 December 2024

84,798

310

85,108

At 30 December 2023

8,776

619

9,395

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 December 2023

1,229,685

Additions

870

At 30 December 2024

1,230,555

NET BOOK VALUE

At 30 December 2024

1,230,555

At 30 December 2023

1,229,685

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.24

30.12.23

£

£

Trade debtors

73,497

1,350,287

Other debtors

413,974

2,075,353

487,471

3,425,640

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.24

30.12.23

£

£

Trade creditors

24,416

340,717

Taxation and social security

(59,222

)

959,281

Other creditors

417,551

266,075

382,745

1,566,073

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.12.24

30.12.23

£

£

Bank loans

-

25,833

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

25,833