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Company Registration No. 12051113 (England and Wales)
Tiefschwarz Ltd Unaudited accounts for the year ended 30 June 2025
Tiefschwarz Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Tiefschwarz Ltd Company Information for the year ended 30 June 2025
Director
S Lilic
Company Number
12051113 (England and Wales)
Registered Office
164 New Cavendish Street London W1W 6YT United Kingdom
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Tiefschwarz Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
1,428
1,473
Current assets
Debtors
6
4,982
2,687
Cash at bank and in hand
15,718
1,233
20,700
3,920
Creditors: amounts falling due within one year
7
(61,305)
(50,259)
Net current liabilities
(40,605)
(46,339)
Net liabilities
(39,177)
(44,866)
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
(39,277)
(44,966)
Shareholders' funds
(39,177)
(44,866)
For the year ending 30 June 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 December 2025 and were signed on its behalf by
S Lilic Director Company Registration No. 12051113
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Tiefschwarz Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Tiefschwarz Ltd is a private company, limited by shares, registered in England and Wales, registration number 12051113. The registered office is 164 New Cavendish Street, London, W1W 6YT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on cost
Computer equipment
20% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation over the useful life of 5 years.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Tiefschwarz Ltd Notes to the Accounts for the year ended 30 June 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024
9,000
At 30 June 2025
9,000
Amortisation
At 1 July 2024
9,000
At 30 June 2025
9,000
Net book value
At 30 June 2025
-
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
1,138
1,204
2,342
Additions
-
405
405
At 30 June 2025
1,138
1,609
2,747
Depreciation
At 1 July 2024
228
641
869
Charge for the year
228
222
450
At 30 June 2025
456
863
1,319
Net book value
At 30 June 2025
682
746
1,428
At 30 June 2024
910
563
1,473
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
982
104
Trade debtors
4,000
1,800
Other debtors
-
783
4,982
2,687
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
360
360
Loans from directors
60,945
49,899
61,305
50,259
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Tiefschwarz Ltd Notes to the Accounts for the year ended 30 June 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Transactions with related parties
Included in other creditors is the sum of £60,945 (2024: £49,899) owed to Mr Sascha Lilic, a sole director and 100% shareholder of the company.
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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