TL84 (the Dell) Limited Accounts






TL84 (the Dell) Limited

	Company No. 07050297
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was the management and letting of residential and commercial property.




Directors

The Directors who served at any time during the year were as follows:

Jill Prime
Stuart James Prime








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Stuart James Prime
Company Secretary
30 September 2025

at	31 March 2025
Company No.		07050297	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	974	-
	Investment property		5	2,830,338	2,650,338
	Investments		6	89	-
				2,831,401	2,650,338
Current assets

	Debtors		7	39,450	3,449

	Cash at bank and in hand			314,880	150,277
				354,330	153,726
Creditors: Amount falling due within one year			8	(62,326)	(1,896,997)
Net current assets/(liabilities)				292,004	(1,743,271)
Total assets less current liabilities				3,123,405	907,067

Provisions for liabilities
	Deferred taxation			(215,000)	(170,000)

Net assets				2,908,405	737,067

Capital and reserves
	Called up share capital			30,000	1
	Share premium account		11	1,894,238	-
	Revaluation reserve		11	664,547	529,547

	Profit and loss account		11	319,620	207,519

Total equity				2,908,405	737,067



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 September 2025 and signed on its behalf by:
Stuart James Prime
Director
30 September 2025

for the year ended 31 March 2025

General information

TL84 (the Dell) Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07050297

Its registered office is:

Unit C17

Kestrel Bussiness Centre

Colwick Industrial Estate

Nottingham

NG4 2JR

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The financial statements have been prepared on the going concern basis. The directors are not aware of any material threats to the ability of the company to continue to trade for the foreseeable future.

Accounting policies

Turnover

Turnover is the fair value of rent receivable for the period.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

20% Reducing balance

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 profit and loss account 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Group accounts

The company is a parent undertaking subject to the small companies regime The company and its
subsidiary undertaking comprise a small group. The company has therefor taken advantage of the option provided by Section 398 of the Companies Act 2006 not to prepare group accounts. The financial statements therefor present information in respect of the company as an individual entity.

Exemption from related party transactions

The company has taken advantage of the exemption within the paragraph 33 of FRS102 and on the basis of that exemption transactions with companies in the same wholly owned group of companies have not been disclosed.

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables and cash and bank balances, are recognised and carried forward at transaction price. Financial assets are derecognised when:

(a) The contractual rights to the cash flows from the asset expire or are settled;

(b) Substantially all the risks and rewards of the ownership of the asset are transferred to another party; or

(c) Control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, and loans from third parties are initially recognised and carried forward at transaction price.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

The company has only financial assets and financial liabilities of a kind that qualify as a basic financial instruments. Basic financial instruments are recognised initially at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest rate method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation

		Additions	1,082	1,082



		At 31 March 2025	1,082	1,082
		Depreciation

		Charge for the year	108	108



		At 31 March 2025	108	108
		Net book values
		At 31 March 2025	974	974

5	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 April 2024	2,650,338

		Revaluation	180,000

		At 31 March 2025	2,830,338


		The freehold investment property was revalued by the directors on an existing use basis as at 31 March 2025.

6	Investments
			Investment in Subsidiaries	Total
			£	£
		Cost or valuation

		Additions	89	89


		At 31 March 2025	89	89
		Provisions/Impairment





		Net book values
		At 31 March 2025	89	89

7	Debtors
			2025	2024
			£	£
		Trade debtors	3,325	1,902



		VAT recoverable	-	47

		Other debtors	30,000	-
		Prepayments and accrued income	6,125	1,500
			39,450	3,449

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£


		Other loans	-	1,818,976

		Trade creditors	93	353
		Amounts owed to group undertakings	9,092	-
		Taxes and social security	20,033	4,811
		Loans from directors	1,631	1,631
		Other creditors	15,682	13,682
		Accruals and deferred income	15,795	57,544
			62,326	1,896,997

9	Creditors: secured liabilities
			2025	2024
			£	£
		The aggregate amount of secured liabilities included within creditors	-	1,631

Share Capital

Share capital consists of 30,000 Ordinary shares of £1 each,fully paid.

11	Reserves
			Investment property fair value reserve	Total other reserves
			£	£
		At 1 April 2023	529,547	529,547



		At 31 March 2024 and 1 April 2024	529,547	529,547
		Movement on Investment property fair value reserve	135,000	135,000


		At 31 March 2025	664,547	664,547

		Investment property fair value reserve - reflects the revaluation of investment properties.

		Merger Relief Reserve- The merger relief reserve records the different between:
		1. The nominal value of shares issues in order to acquire a subsidiary undertaking
		And
		2. The fair value of the assets acquired by virtue of the acquisition
		Profit and loss account - includes all current and prior period retained profits and losses.

Related party transactions

The company has made a loan to another company in which the director, S.J Prime serves as a director.

The balance at 31 March 2025 was £30,000 (2024 £nil).

The balance is unsecured, subject to interest at 8% and is repayable upon demand.

13	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	-	12,000

			-	12,000

		Dividends by type:

		Equity dividends	-	12,000
			-	12,000