REGISTERED NUMBER: 06645911 (England and Wales)

TIME2RESOURCES LIMITED

Unaudited Financial Statements

for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H Coupland-Smith

C R Mencattelli

REGISTERED OFFICE:

1 Park View Court

St Paul's Road

Shipley

West Yorkshire

BD18 3DZ

REGISTERED NUMBER:

06645911 (England and Wales)

ACCOUNTANTS:

Maclean & Company

1 Park View Court

St Paul's Road

Shipley

West Yorkshire

BD18 3DZ

FIXED ASSETS

Intangible assets

4

841

1,261

Tangible assets

5

12,295

14,291

13,136

15,552

CURRENT ASSETS

Stocks

80

65

Debtors

6

23,552

24,040

Cash at bank and in hand

91,757

120,760

115,389

144,865

CREDITORS

Amounts falling due within one year

7

23,668

30,080

NET CURRENT ASSETS

91,721

114,785

TOTAL ASSETS LESS CURRENT LIABILITIES

104,857

130,337

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

104,757

130,237

SHAREHOLDERS' FUNDS

104,857

130,337

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

Mrs H Coupland-Smith - Director

C R Mencattelli - Director

1.	STATUTORY INFORMATION

TIME2RESOURCES LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Website development

Website development, being the capitalisation of costs relating to the creation of a company website, is being written off equally over its estimated useful life of five years.

Research and development

The company capitalises expenditure on specific methodology, documentation and products which it will actively market in future years. Such expenditure is amortised over the succeeding five years in equal instalments.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Website

Development

development

costs

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

6,113

39,246

45,359

AMORTISATION

At 1 August 2024

4,852

39,246

44,098

Amortisation for year

420

-

420

At 31 July 2025

5,272

39,246

44,518

NET BOOK VALUE

At 31 July 2025

841

-

841

At 31 July 2024

1,261

-

1,261

5.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 August 2024

30,829

Additions

175

At 31 July 2025

31,004

DEPRECIATION

At 1 August 2024

16,538

Charge for year

2,171

At 31 July 2025

18,709

NET BOOK VALUE

At 31 July 2025

12,295

At 31 July 2024

14,291

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

23,552

24,040

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation

6,459

12,027

Other creditors

17,209

18,053

23,668

30,080