Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Tyre repairs 1 2024-02-17 false true true false 15496830 2024-02-16 15496830 2024-02-17 2025-03-31 15496830 2023-02-17 2024-02-16 15496830 2025-03-31 15496830 c:Director1 2024-02-17 2025-03-31 15496830 c:Director1 2025-03-31 15496830 c:RegisteredOffice 2024-02-17 2025-03-31 15496830 d:PlantMachinery 2024-02-17 2025-03-31 15496830 d:PlantMachinery 2025-03-31 15496830 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-17 2025-03-31 15496830 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-02-17 2025-03-31 15496830 d:CurrentFinancialInstruments 2025-03-31 15496830 d:Non-currentFinancialInstruments 2025-03-31 15496830 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15496830 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 15496830 d:ShareCapital 2025-03-31 15496830 d:RetainedEarningsAccumulatedLosses 2025-03-31 15496830 c:OrdinaryShareClass1 2024-02-17 2025-03-31 15496830 c:OrdinaryShareClass1 2025-03-31 15496830 c:FRS102 2024-02-17 2025-03-31 15496830 c:AuditExemptWithAccountantsReport 2024-02-17 2025-03-31 15496830 c:FullAccounts 2024-02-17 2025-03-31 15496830 c:PrivateLimitedCompanyLtd 2024-02-17 2025-03-31 15496830 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 15496830 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 15496830 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-03-31 15496830 d:LeasedAssetsHeldAsLessee 2025-03-31 15496830 e:PoundSterling 2024-02-17 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15496830 TYRE TECH AGRI PLUS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
TYRE TECH AGRI PLUS LIMITED COMPANY INFORMATION
Director | Nicholas Breeze (appointed 17 February 2024)
Registered number | 15496830
Registered office | Unit 4, Aylsham Industrial Estate
| Aylsham
| Norwich
| NR11 6SS
Accountants | MA Partners LLP
| 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
TYRE TECH AGRI PLUS LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 9
TYRE TECH AGRI PLUS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TYRE TECH AGRI PLUS LIMITED FOR THE PERIOD ENDED 31 MARCH 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tyre Tech Agri Plus Limited for the period ended 31 March 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Tyre Tech Agri Plus Limited in accordance with the terms of our engagement letter dated February 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Tyre Tech Agri Plus Limited and state those matters that we have agreed to state to the director of Tyre Tech Agri Plus Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tyre Tech Agri Plus Limited and its director for our work or for this report. It is your duty to ensure that Tyre Tech Agri Plus Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Tyre Tech Agri Plus Limited. You consider that Tyre Tech Agri Plus Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of Tyre Tech Agri Plus Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP 7 The Close Norwich Norfolk NR1 4DJ 14 November 2025 Page 1
TYRE TECH AGRI PLUS LIMITED REGISTERED NUMBER: 15496830 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 16,794
|  |  | 16,794
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 17,078 |
Cash at bank and in hand |  | 296 |
|  | 17,374 |
Creditors: amounts falling due within one year | 6 | (23,659) |
Net current (liabilities)/assets |  |  | (6,285)
Total assets less current liabilities |  |  | 10,509
Creditors: amounts falling due after more than one year |  |  | (10,571)
Net (liabilities)/assets |  |  | (62)
Capital and reserves |  |  |
Share capital | 9 |  | 100
Profit and loss account |  |  | (162)
|  |  | (62)
Page 2
TYRE TECH AGRI PLUS LIMITED REGISTERED NUMBER: 15496830 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2025.
Nicholas Breeze
Director
The notes on pages 4 to 9 form part of these financial statements. Page 3
TYRE TECH AGRI PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
The Company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is Unit 4, Aylsham Industrial Estate, Aylsham, Norwich, NR11 6SS. The Company's principal activity is that of tyre repairs and maintenance. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
Although the balance sheet shows a deficit of shareholders' funds at 31 March 2025, the director has considered a period of twelve months from the date of approval of the financial statements. He considers that the projected income together with cash reserves will be more than adequete for the company's needs. As such he believes that the financial statements should be prepared on a going concern basis.
| 2.3 |
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 4
TYRE TECH AGRI PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 5
TYRE TECH AGRI PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | 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.
| 2.10 | Financial instruments
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. Page 6
TYRE TECH AGRI PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| Additions | 22,395
| At 31 March 2025 | 22,395
| Depreciation |
| Charge for the period on owned assets | 2,526
| Charge for the period on financed assets | 3,075
| At 31 March 2025 | 5,601
| Net book value |
| At 31 March 2025 | 16,794
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Plant and machinery | 9,225
|  | 9,225
Page 7
TYRE TECH AGRI PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 17,078
|  | 17,078
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 18,598
| Amounts owed to group undertakings | 342
| Other taxation and social security | 433
| Obligations under finance lease and hire purchase contracts | 2,413
| Other creditors | 248
| Accruals and deferred income | 1,625
|  | 23,659
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Net obligations under finance leases and hire purchase contracts | 10,571
|  | 10,571
8. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Within one year | 2,413
| Between 1-5 years | 10,571
|  | 12,984
Page 8
TYRE TECH AGRI PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
9. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary Shares shares of £1.00 each | 100
The Company allotted and issued 100 Ordinary Shares of £1 each on incorporation and the consideration received for the shares was £100.
10. | Related party transactions
| At 31 March 2025, the balance owed to the director was £248 and is included within other creditors due within one year in note 6 to the financial statements. The loan is interest free and repayable on demand. During the period, Tyre Tech 24 Limited, a company in which the director is also a director and shareholder made payments on behalf of Tyre Tech Agri Plus Limited amounting to £342.00 and this amount was owed to Tyre Tech 24 Limited at 31 March 2025.
Page 9