Tingley & Cooper Limited

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

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

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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.

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)

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

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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.

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