Tivoli Developments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04322878

Tivoli Developments Limited

Filleted Unaudited Abridged Financial Statements

31 October 2025

Tivoli Developments Limited

Abridged Financial Statements

Period from 1 July 2024 to 31 October 2025

Contents	Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory abridged financial statements	1

Abridged statement of financial position	2

Notes to the abridged financial statements	4

Tivoli Developments Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of Tivoli Developments Limited

Period from 1 July 2024 to 31 October 2025

As described on the abridged statement of financial position, the directors of the company are responsible for the preparation of the abridged financial statements for the period ended 31 October 2025, which comprise the abridged statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

HARPER SHELDON LIMITED Chartered Accountants

Midway House Staverton Technology Park Herrick Way, Staverton Cheltenham, Glos. GL51 6TQ

10 December 2025

Tivoli Developments Limited

Abridged Statement of Financial Position

31 October 2025

	31 Oct 25	30 Jun 24
Note	£	£

Fixed assets

Investments	5	101	101

Current assets

Debtors	182	54,519
Cash at bank and in hand	21	342
	----	--------
	203	54,861

Creditors: amounts falling due within one year	233,118	230,594
	---------	---------
Net current liabilities	232,915	175,733
	---------	---------
Total assets less current liabilities	( 232,814)	( 175,632)
	---------	---------
Net liabilities	( 232,814)	( 175,632)
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 232,914)	( 175,732)
	---------	---------
Shareholders deficit	( 232,814)	( 175,632)
	---------	---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the period ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Tivoli Developments Limited

Abridged Statement of Financial Position (continued)

31 October 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 10 December 2025 , and are signed on behalf of the board by:

Mrs M Spencer

Director

Company registration number: 04322878

Tivoli Developments Limited

Notes to the Abridged Financial Statements

Period from 1 July 2024 to 31 October 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 37 Andover Road, Tivoli, Cheltenham, GL50 2TH.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% straight line
Fixtures and fittings	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Tangible assets

	£
Cost
At 1 July 2024	5,645
Disposals	( 5,645)
	-------
At 31 October 2025	–
	-------
Depreciation
At 1 July 2024	5,645
Disposals	( 5,645)
	-------
At 31 October 2025	–
	-------
Carrying amount
At 31 October 2025	–
	-------
At 30 June 2024	–
	-------

5. Investments

	£
Cost
At 1 July 2024 and 31 October 2025	101
	----
Impairment
At 1 July 2024 and 31 October 2025	–
	----
Carrying amount
At 31 October 2025	101
	----
At 30 June 2024	101
	----

6. Directors' advances, credits and guarantees

During the period the directors entered into the following advances and credits with the company:

	31 Oct 25
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr S Spencer	–	–	–
	----	----	----

	30 Jun 24
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr S Spencer	( 227,655)	( 1,939)	( 229,594)
	---------	-------	---------