REGISTERED NUMBER: 14051945 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Tyer Holdings Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L J Stanistreet - Tyer

H O Stanistreet - Tyer

R E Stanistreet - Tyer

REGISTERED OFFICE:

25 Tithebarn Road

Knowsley

Prescot

Merseyside

L34 0EU

REGISTERED NUMBER:

14051945 (England and Wales)

ACCOUNTANTS:

Kinsella Clarke Limited

61 Stanley Road

Bootle

Merseyside

L20 7BZ

FIXED ASSETS

Tangible assets

4

881,752

911,286

CURRENT ASSETS

Debtors

5

25,282

832

Cash at bank and in hand

3,632

43,973

28,914

44,805

CREDITORS

Amounts falling due within one year

6

23,146

29,185

NET CURRENT ASSETS

5,768

15,620

TOTAL ASSETS LESS CURRENT LIABILITIES

887,520

926,906

CREDITORS

Amounts falling due after more than one year

7

971,944

1,011,524

NET LIABILITIES

(84,424

)

(84,618

)

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

(84,526

)

(84,720

)

SHAREHOLDERS' FUNDS

(84,424

)

(84,618

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by:

L J Stanistreet - Tyer - Director

1.	STATUTORY INFORMATION

Tyer Holdings Properties 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.

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 etc

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 3 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

881,752

42,969

924,721

Disposals

-

(42,969

)

(42,969

)

At 30 April 2025

881,752

-

881,752

DEPRECIATION

At 1 May 2024

-

13,435

13,435

Eliminated on disposal

-

(13,435

)

(13,435

)

At 30 April 2025

-

-

-

NET BOOK VALUE

At 30 April 2025

881,752

-

881,752

At 30 April 2024

881,752

29,534

911,286

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Amounts owed by group undertakings

25,282

-

Other debtors

-

832

25,282

832

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

21,792

21,792

Trade creditors

154

6,238

Other creditors

1,200

1,155

23,146

29,185

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

496,696

496,656

Other creditors

475,248

514,868

971,944

1,011,524

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

387,736

387,696

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

L J Stanistreet - Tyer

Balance outstanding at start of year

(514,868

)

(362,536

)

Amounts advanced

39,620

-

Amounts repaid

-

(152,332

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(475,248

)

(514,868

)

The Director has agreed to not request payment of her Director's Loan for at least a period of one year, accordingly, the balance outstanding to her is recorded in amounts falling due after one year.