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Registration number: 14100178

TY SA Investments Ltd

Annual Report and Unaudited Financial Statements

for the Period from 1 June 2023 to 31 August 2024

 

TY SA Investments Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

TY SA Investments Ltd

Company Information

Directors

Mr Luke Aaron Cresswell

Mr Matthew David Miles

Registered office

Bradbury House
Mission Court
Newport
Gwent
NP20 2DW

Accountants

RiverView Portfolio Limited 1 Market Hill
Calne
Wiltshire
SN11 0BT

 

TY SA Investments Ltd

(Registration number: 14100178)
Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

885

1,516

Current assets

 

Debtors

6

8,678

20,329

Cash at bank and in hand

 

36,577

7,612

 

45,255

27,941

Creditors: Amounts falling due within one year

7

(45,647)

(24,929)

Net current (liabilities)/assets

 

(392)

3,012

Net assets

 

493

4,528

Capital and reserves

 

Called up share capital

2

2

Retained earnings

491

4,526

Shareholders' funds

 

493

4,528

For the financial period ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 28 August 2025 and signed on its behalf by:
 

.........................................
Mr Luke Aaron Cresswell
Director

.........................................
Mr Matthew David Miles
Director

 

TY SA Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 31 August 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bradbury House
Mission Court
Newport
Gwent
NP20 2DW

These financial statements were authorised for issue by the Board on 28 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

TY SA Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 31 August 2024 (continued)

2

Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 9 (2023 - 7).

 

TY SA Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 31 August 2024 (continued)

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

631

506

 

TY SA Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 31 August 2024 (continued)

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 June 2023

2,022

2,022

At 31 August 2024

2,022

2,022

Depreciation

At 1 June 2023

506

506

Charge for the period

631

631

At 31 August 2024

1,137

1,137

Carrying amount

At 31 August 2024

885

885

At 31 May 2023

1,516

1,516

6

Debtors

Current

2024
£

2023
£

Trade debtors

23,084

11,162

Prepayments

119

5,012

Other debtors

(14,525)

4,155

 

8,678

20,329

7

Creditors

Creditors: amounts falling due within one year

 

TY SA Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 31 August 2024 (continued)

7

Creditors (continued)

Note

2024
£

2023
£

Due within one year

 

Trade creditors

 

2,475

120

Amounts owed to group undertakings and undertakings in which the company has a participating interest

32,465

18,171

Taxation and social security

 

8,756

4,000

Accruals and deferred income

 

1,951

1,980

Other creditors

 

-

658

 

45,647

24,929