REGISTERED NUMBER: 13577182 (United Kingdom)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

TAI-ROW LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

425,000

440,000

CURRENT ASSETS

Debtors

5

353

3,493

Cash at bank

8,448

9,741

8,801

13,234

CREDITORS

Amounts falling due within one year

6

275,349

292,370

NET CURRENT LIABILITIES

(266,548

)

(279,136

)

TOTAL ASSETS LESS CURRENT LIABILITIES

158,452

160,864

CREDITORS

Amounts falling due after more than one year

7

(80,000

)

(80,000

)

PROVISIONS FOR LIABILITIES

(15,325

)

(18,175

)

NET ASSETS

63,127

62,689

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

63,027

62,589

SHAREHOLDERS' FUNDS

63,127

62,689

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

Mrs L E Rowlands - Director

1.	STATUTORY INFORMATION

TAI-ROW Ltd is a private company, limited by shares , registered in United Kingdom. The company's registered number and registered office address are as below:

Registered number:

13577182

Registered office:

Ty Coed Derwen

Heol-Y-Felin

Cefn Hengoed

CF82 8FL

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 as modified by the revaluation of certain assets.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

440,000

Revaluations

(15,000

)

At 31 March 2025

425,000

NET BOOK VALUE

At 31 March 2025

425,000

At 31 March 2024

440,000

The investment property is included at directors valuation, and no independent valuation has been carried out in the period. The carrying value is considered a reasonable estimate of the market value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

353

3,493

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

274,245

291,295

Accruals and deferred income

1,104

1,075

275,349

292,370

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

80,000

80,000

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

80,000

80,000

The bank loan is secured by a floating charge over the investment property.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

51

Ordinary A

£1

51

51

49

Ordinary B

£1

49

49

100

100