Timbercase Ltd.

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

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Timbercase Ltd.

Accountant's Report

For The Year Ended 30 April 2025

Accountant's Report

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Timbercase Ltd. for the year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Timbercase Ltd. for the year ended 30 April 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Timbercase Ltd. , as a body, in accordance with the terms of our engagement letter dated 17 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of Timbercase Ltd. and state those matters that we have agreed to state to the director of Timbercase Ltd. , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Timbercase Ltd. and its director, as a body, for our work or for this report.

It is your duty to ensure that Timbercase Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Timbercase Ltd. . You consider that Timbercase Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Timbercase Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13/01/2026

Bishops Chartered Accountants

Phoenix Park

Blackburn

BB1 5BG

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Timbercase Ltd.

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: 04430198

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		65,361		66,456
Investment Properties	5		148,428		148,428

			213,789		214,884
CURRENT ASSETS
Debtors	6	475		557
Cash at bank and in hand		8,422		8,749

		8,897		9,306
Creditors: Amounts Falling Due Within One Year	7	(29,224 )		(30,646 )

NET CURRENT ASSETS (LIABILITIES)			(20,327 )		(21,340 )

TOTAL ASSETS LESS CURRENT LIABILITIES			193,462		193,544

PROVISIONS FOR LIABILITIES
Deferred Taxation			(439 )		(523 )

NET ASSETS			193,023		193,021

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			193,022		193,020

SHAREHOLDERS' FUNDS			193,023		193,021

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Timbercase Ltd.

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S Tattersall

Director

13/01/2026

The notes on pages 5 to 7 form part of these financial statements.

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Timbercase Ltd.

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Timbercase Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04430198 . The registered office is 6 Brigg Field, Clayton le Moors, Accrington, Lancashire, BB5 5TD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	1% straight line
Plant & Machinery	15% reducing balance basis
Motor Vehicles	25% reducing balance basis
Fixtures & Fittings	15% reducing balance basis

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Timbercase Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 May 2024	75,715	15,650	10,000	8,023

As at 30 April 2025	75,715	15,650	10,000	8,023

Depreciation
As at 1 May 2024	11,355	14,539	9,762	7,276
Provided during the period	757	167	60	111

As at 30 April 2025	12,112	14,706	9,822	7,387

Net Book Value
As at 30 April 2025	63,603	944	178	636

As at 1 May 2024	64,360	1,111	238	747


	Computer Equipment	Total
	£	£
Cost
As at 1 May 2024	1,381	110,769

As at 30 April 2025	1,381	110,769

Depreciation
As at 1 May 2024	1,381	44,313
Provided during the period	-	1,095

As at 30 April 2025	1,381	45,408

Net Book Value
As at 30 April 2025	-	65,361

As at 1 May 2024	-	66,456

5. Investment Property

	2025
	£
Fair Value
As at 1 May 2024 and 30 April 2025	148,428

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	475	557

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Timbercase Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	28,869	30,320
Taxation and social security	355	326

	29,224	30,646

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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Director	Mr S Tattersall

Company Number	04430198

Registered Office	6 Brigg Field
	Clayton le Moors
	Accrington
	Lancashire
	BB5 5TD

Accountants	Bishops Chartered Accountants
	Phoenix Park
	Blackburn
	BB1 5BG