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Registered number: 08061496
Tingley & Cooper Limited
Financial Statements
For The Year Ended 31 August 2025
Accounting Help Ltd
ICAEW
344-354 Gray's Inn Road
London
WC1X 8BP
Tingley & Cooper Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Tingley & Cooper Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08061496

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 128,864 |  | 145,701 |
Investments | 5 | 507 |  | 476 |
Cash at bank and in hand |  | 29,600 |  | 10,458 |
|  | 158,971 |  | 156,635 |
Creditors: Amounts Falling Due Within One Year | 6 | (92,331 ) |  | (71,373 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 66,640 |  | 85,262
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 66,640 |  | 85,262
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (23,599 )
NET ASSETS |  |  | 66,640 |  | 61,663
CAPITAL AND RESERVES
Called up share capital | 8 |  | 900 |  | 900
Capital redemption reserve |  |  | 100 |  | 100
Profit and Loss Account |  |  | 65,640 |  | 60,663
SHAREHOLDERS' FUNDS |  |  | 66,640 |  | 61,663

Page 1
Page 2
Tingley & Cooper Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Howard Tingley Director
12/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Tingley & Cooper Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Tingley & Cooper Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08061496 . The registered office is 25 Southampton Buildings, London, WC2A 1AL.
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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Investment Properties
Listed Investment- All investment properties are carried at fair value.
2.4. 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 years 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 4,277 |  | -
Other debtors | 124,587 |  | 145,701
| 128,864 |  | 145,701

5. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Listed investments | 507 |  | 476

Page 3
Page 4
Tingley & Cooper Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,332 |  | -
Bank loans and overdrafts | 24,125 |  | 27,345
Other loans | 26,869 |  | -
Corporation tax | 29,374 |  | 35,525
Other taxes and social security | 4,631 |  | 8,375
Net wages | - |  | 128
| 92,331 |  | 71,373

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 23,599

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 900 |  | 900

9. Related Party Transactions
The company lent the director H. Tingley £100,000. Interest is being charged at 3.5%. The loan is repayable in February 2025.
Page 4