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REGISTERED NUMBER: 09364874 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

TROPICAL PRESSURE LTD.

TROPICAL PRESSURE LTD. (REGISTERED NUMBER: 09364874)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TROPICAL PRESSURE LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: T R Stirrup





REGISTERED OFFICE: Mount Pleasant Eco Park
Porthtowan
Cornwall
TR4 8HL





REGISTERED NUMBER: 09364874 (England and Wales)





ACCOUNTANT: Catherine Bennett Ltd
Chartered Accountant
Wheal Harmony House
Solomon Road
Redruth
Cornwall
TR15 1FD

TROPICAL PRESSURE LTD. (REGISTERED NUMBER: 09364874)

BALANCE SHEET
31 DECEMBER 2024

31/12/24 31/12/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,563 876

CURRENT ASSETS
Debtors 5 29,339 28,958
Cash at bank and in hand 116,893 219,022
146,232 247,980
CREDITORS
Amounts falling due within one year 6 90,560 189,599
NET CURRENT ASSETS 55,672 58,381
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,235

59,257

PROVISIONS FOR LIABILITIES 297 166
NET ASSETS 56,938 59,091

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 56,838 58,991
SHAREHOLDERS' FUNDS 56,938 59,091

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21 July 2025 and were signed by:




T R Stirrup - Director


TROPICAL PRESSURE LTD. (REGISTERED NUMBER: 09364874)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Tropical Pressure Ltd. 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 - 25% on cost
Computer equipment - 33% on 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

TROPICAL PRESSURE LTD. (REGISTERED NUMBER: 09364874)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 January 2024 1,917 283 2,200
Additions 2,388 - 2,388
Disposals (888 ) - (888 )
At 31 December 2024 3,417 283 3,700
DEPRECIATION
At 1 January 2024 1,041 283 1,324
Charge for year 813 - 813
At 31 December 2024 1,854 283 2,137
NET BOOK VALUE
At 31 December 2024 1,563 - 1,563
At 31 December 2023 876 - 876

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade debtors 983 -
Mount Pleasant Eco Park 18,878 19,374
Prepayments 9,478 9,584
29,339 28,958

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade creditors 1,230 55,666
Tax 875 7,961
VAT 7,840 8,244
Directors' current accounts 93 3,679
Accruals and deferred income 80,522 114,049
90,560 189,599

7. RELATED PARTY DISCLOSURES

The director T Stirrup is the owner of Mount Pleasant Ecological Park. At the balance sheet date the company was owed by Mount Pleasant Ecological Park £18,878 (2023: £19,374 ).The transactions were at arms length and undertaken in the course of the trade.