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COMPANY REGISTRATION NUMBER: 14386081

TTC PROPERTY LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 September 2025

TTC PROPERTY LTD

STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 295,000 | 593,000

Current assets

Cash at bank and in hand | 228,087 | 21,410

Creditors: amounts falling due within one year | 5 | 2,687 | 32,738
| --------- | --------
Net current assets/(liabilities) | 225,400 | ( 11,328)
| --------- | ---------
Total assets less current liabilities | 520,400 | 581,672
| --------- | ---------
Net assets | 520,400 | 581,672
| --------- | ---------

Capital and reserves

Called up share capital | 6 | 673,328 | 673,328
Fair value reserve | 7 | ( 165,147) | ( 151,160)
Profit and loss account | 7 | 12,219 | 59,504
| --------- | ---------
Shareholders funds | 520,400 | 581,672
| --------- | ---------

These 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 statement of comprehensive income has not been delivered.
For the year ending 30 September 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 financial statements for the year 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 financial statements .
These financial statements were approved by the board of directors and authorised for issue on 27 January 2026 , and are signed on behalf of the board by:

Mr A Lindon | Mr G White
Director | Director

Company registration number: 14386081

TTC PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Mill, Blisworth Hill Farm, Stoke Road, Northampton, NN7 3DB.
2. Statement of compliance
These 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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for a rental period.
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.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Tangible assets

| Freehold property
| £
Cost or valuation |
At 1 October 2024 | 593,000
Disposals | ( 238,000)
Revaluations | ( 60,000)
| ---------
At 30 September 2025 | 295,000
| ---------
Depreciation |
At 1 October 2024 and 30 September 2025 | –
| ---------
Carrying amount |
At 30 September 2025 | 295,000
| ---------
At 30 September 2024 | 593,000
| ---------

The directors have considered the fair value of the investment properties at the balance sheet date using knowledge of the sales value of similar properties in the area. This has resulted in a fair value adjustment to reduce the property values.
5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 1,282 | 3,760
Other creditors | 1,405 | 28,978
| ------- | --------
| 2,687 | 32,738
| ------- | --------

6. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
A ordinary shares of £ 1 each | 673,328 | 673,328 | 673,328 | 673,328
| --------- | --------- | --------- | ---------

7. Reserves
Fair value reserve - This reserve records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income.
8. Fair value reserve
The following movements on the fair value reserve are included within fair value reserve in the statement of changes in equity:

| 2025 | 2024
| £ | £
At start of year | ( 151,160) | –
Reclassification from fair value reserve to profit and loss account | (13,987) | (151,160)
| --------- | ---------
At end of year | ( 165,147) | ( 151,160)
| --------- | ---------