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2022-09-30 00673170 dpl-frs:Item1 2021-10-01 2022-09-30 00673170 dpl-frs:Item1 2021-09-30 00673170 dpl-frs:Item1 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 00673170 dpl-frs:Item2 2021-10-01 2022-09-30 00673170 dpl-frs:Item2 2021-09-30 00673170 dpl-frs:Item2 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 00673170 dpl-frs:Item3 2021-10-01 2022-09-30 00673170 dpl-frs:Item3 2021-09-30 00673170 dpl-frs:Item3 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 00673170 dpl-frs:Item4 2021-10-01 2022-09-30 00673170 dpl-frs:Item4 2021-09-30 00673170 dpl-frs:Item4 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 00673170 dpl-frs:Item5 2021-10-01 2022-09-30 00673170 dpl-frs:Item5 2021-09-30 00673170 dpl-frs:Item5 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 00673170 dpl-frs:Item6 2021-10-01 2022-09-30 00673170 dpl-frs:Item6 2021-09-30 00673170 dpl-frs:Item6 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 00673170 dpl-frs:Item7 2021-10-01 2022-09-30 00673170 dpl-frs:Item7 2021-09-30 00673170 dpl-frs:Item7 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 00673170 dpl-frs:Item8 2021-10-01 2022-09-30 00673170 dpl-frs:Item8 2021-09-30 00673170 dpl-frs:Item8 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 00673170 dpl-frs:Item9 2021-10-01 2022-09-30 00673170 dpl-frs:Item9 2021-09-30 00673170 dpl-frs:Item9 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 00673170 dpl-frs:Item10 2021-10-01 2022-09-30 00673170 dpl-frs:Item10 2021-09-30 00673170 dpl-frs:Item10 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 00673170 dpl-frs:Item11 2021-10-01 2022-09-30 00673170 dpl-frs:Item11 2021-09-30 00673170 dpl-frs:Item11 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 00673170 dpl-frs:Item12 2021-10-01 2022-09-30 00673170 dpl-frs:Item12 2021-09-30 00673170 dpl-frs:Item12 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 00673170 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 00673170 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 00673170 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 00673170 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 00673170 1 2021-10-01 2022-09-30 00673170 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 00673170
TAL Investments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Burns & Co (Accountants) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00673170
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,367 16,140
Investment Properties 5 7,680,878 6,678,628
Investments 6 100 -
7,696,345 6,694,768
CURRENT ASSETS
Stocks 7 - 811,705
Debtors 8 5,836,327 5,963,719
Cash at bank and in hand 336,630 531,336
6,172,957 7,306,760
Creditors: Amounts Falling Due Within One Year 9 (197,346 ) (284,294 )
NET CURRENT ASSETS (LIABILITIES) 5,975,611 7,022,466
TOTAL ASSETS LESS CURRENT LIABILITIES 13,671,956 13,717,234
Creditors: Amounts Falling Due After More Than One Year 10 (321,847 ) (326,665 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,920 ) (3,067 )
NET ASSETS 13,347,189 13,387,502
CAPITAL AND RESERVES
Called up share capital 11 128 128
Revaluation reserve 13 3,463,526 3,463,526
Capital redemption reserve 64 64
Profit and Loss Account 9,883,471 9,923,784
SHAREHOLDERS' FUNDS 13,347,189 13,387,502
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Dominic Burns
Director
11/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TAL Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00673170 . The registered office is 2a Bank Street, Tonbridge, Kent, TN9 1BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rents.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Company Directors 3 3
4 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 32,877 4,111 36,988
Additions - 6,757 6,757
As at 30 September 2023 32,877 10,868 43,745
Depreciation
As at 1 October 2022 19,007 1,841 20,848
Provided during the period 3,468 4,062 7,530
As at 30 September 2023 22,475 5,903 28,378
Net Book Value
As at 30 September 2023 10,402 4,965 15,367
As at 1 October 2022 13,870 2,270 16,140
5. Investment Property
2023
£
Fair Value
As at 1 October 2022 6,678,628
Additions 1,002,250
As at 30 September 2023 7,680,878
6. Investments
Unlisted
£
Cost
As at 1 October 2022 -
Additions 100
As at 30 September 2023 100
Provision
As at 1 October 2022 -
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 100
As at 1 October 2022 -
Page 4
Page 5
7. Stocks
2023 2022
£ £
Work in progress - 811,705
- 811,705
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 53,822 78,150
Prepayments and accrued income 16,863 18,367
Other debtors 12,512 4,983
VAT - 90,479
83,197 191,979
Due after more than one year
Service Charge Funds Held (33,040 ) (13,950 )
Amounts owed by group undertakings 1,616,818 1,616,818
Amounts owed by subsidiaries 4,169,352 4,168,872
5,753,130 5,771,740
5,836,327 5,963,719
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,421 117,132
Corporation tax 37,274 29,051
VAT 13,293 -
Rent Deposits 45,133 69,573
Accruals and deferred income 98,225 68,538
197,346 284,294
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
DAJ Loan 321,847 326,665
321,847 326,665
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 128 128
Page 5
Page 6
12. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 250,018 518,555
250,018 518,555
13. Reserves
Revaluation Reserve
£
As at 1 October 2022 3,463,526
As at 30 September 2023 3,463,526
Page 6