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REGISTERED NUMBER: 10994766 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

TARSIUS LTD

TARSIUS LTD (REGISTERED NUMBER: 10994766)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

TARSIUS LTD

COMPANY INFORMATION
for the Year Ended 31 October 2024







DIRECTOR: R Gregory





SECRETARY:





REGISTERED OFFICE: 24 Central Precinct
Winchester Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2GA





REGISTERED NUMBER: 10994766 (England and Wales)





ACCOUNTANTS: Richard Small & Co
24 Central Precinct
Winchester Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2GA

TARSIUS LTD (REGISTERED NUMBER: 10994766)

BALANCE SHEET
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 401,122 201,198

CURRENT ASSETS
Debtors 5 4,085 -
Cash at bank 4,931 3,841
9,016 3,841
CREDITORS
Amounts falling due within one year 6 253,133 52,297
NET CURRENT LIABILITIES (244,117 ) (48,456 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

157,005

152,742

CREDITORS
Amounts falling due after more than one
year

7

(101,356

)

(101,356

)

PROVISIONS FOR LIABILITIES (11,363 ) (11,363 )
NET ASSETS 44,286 40,023

CAPITAL AND RESERVES
Called up share capital 100 100
Other reserves 48,441 48,441
Retained earnings (4,255 ) (8,518 )
44,286 40,023

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

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

TARSIUS LTD (REGISTERED NUMBER: 10994766)

BALANCE SHEET - continued
31 October 2024


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 23 July 2025 and were signed by:





R Gregory - Director


TARSIUS LTD (REGISTERED NUMBER: 10994766)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Tarsius 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.

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 as modified by the revaluation of certain assets.

The accounts have been prepared on the going concern basis on the understanding that the director will provide sufficient funds for the company to meet its liabilities as they fall due.

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.
Freehold property - not provided
Plant and machinery - 25% on cost
Computer equipment - 25% 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 NIL (2023 - NIL).

TARSIUS LTD (REGISTERED NUMBER: 10994766)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST OR VALUATION
At 1 November 2023 201,000 306 1,339 202,645
Additions 200,000 - - 200,000
At 31 October 2024 401,000 306 1,339 402,645
DEPRECIATION
At 1 November 2023 - 108 1,339 1,447
Charge for year - 76 - 76
At 31 October 2024 - 184 1,339 1,523
NET BOOK VALUE
At 31 October 2024 401,000 122 - 401,122
At 31 October 2023 201,000 198 - 201,198

Cost or valuation at 31 October 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2022 63,803 - 63,803
Valuation in 2023 (4,000 ) - (4,000 )
Cost 341,197 1,645 342,842
401,000 1,645 402,645

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.10.24 31.10.23
£    £   
Cost 341,197 141,197

Value of land in freehold land and buildings 260,000 100,000

Freehold land and buildings were valued on an open market basis on 31 October 2024 by the director .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Other debtors 4,085 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Other creditors 253,133 52,297

TARSIUS LTD (REGISTERED NUMBER: 10994766)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Other creditors 101,356 101,356

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 101,356 101,356

8. SECURED DEBTS

The following secured debts are included within creditors:

31.10.24 31.10.23
£    £   
Other loans 101,356 101,356

The loan is secured by a fixed charge over the freehold property of the company.

9. POST BALANCE SHEET EVENTS

After the year end the company re-mortgaged a property to provide further funds for additional expansion of the company's activities.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
TARSIUS LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tarsius Ltd for the year ended 31 October 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Tarsius Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tarsius Ltd and state those matters that we have agreed to state to the director of Tarsius Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tarsius Ltd and its director for our work or for this report.

It is your duty to ensure that Tarsius Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tarsius Ltd. You consider that Tarsius Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tarsius Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Richard Small & Co
24 Central Precinct
Winchester Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2GA


Date: 23 July 2025