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Registered number: 13754334 TAPLINE LIMITED UNAUDITED DIRECTOR'S REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
TAPLINE LIMITED COMPANY INFORMATION
DIRECTORS | Ian Shaw
| William Crowther (resigned 6 January 2025)
REGISTERED NUMBER | 13754334
REGISTERED OFFICE | 12th Floor
| Aldgate Tower
| 2 Leman Street
| London
| E1W 9US
TAPLINE LIMITED CONTENTS
| Page
Director's Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3 - 5
TAPLINE LIMITED DIRECTOR'S REPORT FOR THE PERIOD ENDED 30 APRIL 2025 The director presents his report and the financial statements for the period ended 30 April 2025.
PRINCIPAL ACTIVITY
The company is dormant and has not traded during the period.
DIRECTORS
The directors who served during the period were:
Ian Shaw
William Crowther (resigned 6 January 2025)
SMALL COMPANIES NOTE
In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board on 6 October 2025 and signed on its behalf.
Ian Shaw Director
Page 1
TAPLINE LIMITED REGISTERED NUMBER: 13754334 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
|  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 1 |  | 1 |
|  | 1 |  | 1 |
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1 |  | 1
NET ASSETS |  |  | 1 |  | 1
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
TOTAL EQUITY |  |  | 1 |  | 1
For the period ended 30 April 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 October 2025.
Ian Shaw
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
TAPLINE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
1. | GENERAL INFORMATION
Tapline Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12th Floor Aldgate Tower, 2 Leman Street, London, E1W 9US. The principal place of business is Haskell House, 152 West End Lane, London, NW6 1SD. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 other than where additional disclosure is required to show a true and fair view. The company has not traded during the year or the preceding financial year. During these periods, the company received no income or and incurred no expenditure and therefore made no profit or loss. The company's functional and presentational currency is GBP and rounded to the nearest £1.
| 2.2 | FINANCIAL INSTRUMENTS
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Page 3
TAPLINE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.2 | FINANCIAL INSTRUMENTS (CONTINUED)
Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Called up share capital not paid | 1 | 1
|  | 1 | 1
Page 4
TAPLINE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
4. | CONTROLLING PARTY
The company is a wholly owned subsidiary of Echoline Limited. The company’s ultimate holding company is William Pears Group Limited, a company incorporated in England. The registered office is 12th Floor, Aldgate Tower, 2 Leman Street London, E1W 9US.
Page 5