REGISTERED NUMBER: 12534060 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Tyreswirral Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

S Gordon

Mrs A McCarthy-Gordon

REGISTERED OFFICE:

5 Prenton Dell Rd

Prenton

Merseyside

CH43 3AN

REGISTERED NUMBER:

12534060 (England and Wales)

ACCOUNTANTS:

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

FIXED ASSETS

Intangible assets

4

3,501

-

Tangible assets

5

76,798

54,093

80,299

54,093

CURRENT ASSETS

Stocks

16,000

7,500

Debtors

6

74,438

43,830

Cash at bank and in hand

19,207

20,830

109,645

72,160

CREDITORS

Amounts falling due within one year

7

120,844

76,912

NET CURRENT LIABILITIES

(11,199

)

(4,752

)

TOTAL ASSETS LESS CURRENT LIABILITIES

69,100

49,341

CREDITORS

Amounts falling due after more than one year

8

(55,119

)

(44,219

)

PROVISIONS FOR LIABILITIES

10

(8,905

)

(4,591

)

NET ASSETS

5,076

531

CAPITAL AND RESERVES

Called up share capital

11

2

2

Retained earnings

5,074

529

SHAREHOLDERS' FUNDS

5,076

531

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 7 October 2025 and were signed on its behalf by:

S Gordon - Director

1.	STATUTORY INFORMATION

Tyreswirral Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance and at varying rates on cost

Computer equipment

-

25% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

3,890

At 31 March 2025

3,890

AMORTISATION

Charge for year

389

At 31 March 2025

389

NET BOOK VALUE

At 31 March 2025

3,501

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

25,116

4,961

43,995

977

75,049

Additions

26,606

9,315

-

-

35,921

At 31 March 2025

51,722

14,276

43,995

977

110,970

DEPRECIATION

At 1 April 2024

12,459

3,392

4,300

805

20,956

Charge for year

9,816

523

2,705

172

13,216

At 31 March 2025

22,275

3,915

7,005

977

34,172

NET BOOK VALUE

At 31 March 2025

29,447

10,361

36,990

-

76,798

At 31 March 2024

12,657

1,569

39,695

172

54,093

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

3,408

-

Directors' current accounts

71,030

36,780

74,438

36,780

Amounts falling due after more than one year:

Other debtors

-

7,050

Aggregate amounts

74,438

43,830

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Loan - J McCarthey

22,550

-

Hire purchase contracts

19,228

11,332

Trade creditors

49,528

46,106

Tax

890

5,878

Social security and other taxes

15,341

3,000

VAT

12,973

7,238

Pension

334

106

Accruals and deferred income

-

3,252

120,844

76,912

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

32,619

21,719

Amounts owed to group undertakings

22,500

22,500

55,119

44,219

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

51,847

33,051

10.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

8,905

4,591

Deferred

tax

£

Balance at 1 April 2024

4,591

Charge to Income Statement during year

4,314

Balance at 31 March 2025

8,905

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

2

2

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

S Gordon

Balance outstanding at start of year

31,992

-

Amounts advanced

41,684

31,992

Amounts repaid

(38,161

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

35,515

31,992

Mrs A McCarthy-Gordon

Balance outstanding at start of year

4,788

-

Amounts advanced

49,451

4,788

Amounts repaid

(18,724

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

35,515

4,788

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £18,000 were paid to the directors .

Mr S Gordon owes £35,514.61 to company. Mrs A McCarthey-Gordon owes £35,514.61 to company.

Mr S Gordon had dividends in year of £9000.00

Mrs A McCarthey-Gordon had dividends in year of £9000.00

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages two to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

7 October 2025