Silverfin false false 30/11/2025 01/12/2024 30/11/2025 J Adams 18/10/2006 A Moger 01/01/2022 J Stacey 22/02/2011 I Warner 01/08/2017 09 March 2026 The principal activity of the Company during the financial year was that of town planning. 02165802 2025-11-30 02165802 bus:Director1 2025-11-30 02165802 bus:Director2 2025-11-30 02165802 bus:Director3 2025-11-30 02165802 bus:Director4 2025-11-30 02165802 2024-11-30 02165802 core:CurrentFinancialInstruments 2025-11-30 02165802 core:CurrentFinancialInstruments 2024-11-30 02165802 core:ShareCapital 2025-11-30 02165802 core:ShareCapital 2024-11-30 02165802 core:SharePremium 2025-11-30 02165802 core:SharePremium 2024-11-30 02165802 core:CapitalRedemptionReserve 2025-11-30 02165802 core:CapitalRedemptionReserve 2024-11-30 02165802 core:RetainedEarningsAccumulatedLosses 2025-11-30 02165802 core:RetainedEarningsAccumulatedLosses 2024-11-30 02165802 core:FurnitureFittings 2024-11-30 02165802 core:ComputerEquipment 2024-11-30 02165802 core:FurnitureFittings 2025-11-30 02165802 core:ComputerEquipment 2025-11-30 02165802 bus:OrdinaryShareClass1 2025-11-30 02165802 core:WithinOneYear 2025-11-30 02165802 core:WithinOneYear 2024-11-30 02165802 core:BetweenOneFiveYears 2025-11-30 02165802 core:BetweenOneFiveYears 2024-11-30 02165802 core:MoreThanFiveYears 2025-11-30 02165802 core:MoreThanFiveYears 2024-11-30 02165802 2024-12-01 2025-11-30 02165802 bus:FilletedAccounts 2024-12-01 2025-11-30 02165802 bus:SmallEntities 2024-12-01 2025-11-30 02165802 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 02165802 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 02165802 bus:Director1 2024-12-01 2025-11-30 02165802 bus:Director2 2024-12-01 2025-11-30 02165802 bus:Director3 2024-12-01 2025-11-30 02165802 bus:Director4 2024-12-01 2025-11-30 02165802 core:FurnitureFittings 2024-12-01 2025-11-30 02165802 core:ComputerEquipment 2024-12-01 2025-11-30 02165802 2023-12-01 2024-11-30 02165802 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 02165802 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 02165802 (England and Wales)

# TETLOW KING PLANNING LIMITED

### Unaudited Financial Statements
For the financial year ended 30 November 2025
Pages for filing with the registrar

TETLOW KING PLANNING LIMITED

## Unaudited Financial Statements

For the financial year ended 30 November 2025

Contents

TETLOW KING PLANNING LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 November 2025
TETLOW KING PLANNING LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 November 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 15,028 |  | 17,929
|  | 15,028 |  | 17,929
Current assets |  |  |  |
Stocks |  | 40,625 |  | 10,000
Debtors | 4 | 437,679 |  | 525,885
Cash at bank and in hand |  | 136,784 |  | 655,148
|  | 615,088 |  | 1,191,033
Creditors: amounts falling due within one year | 5 | ( 208,472) |  | ( 572,540)
Net current assets |  | 406,616 |  | 618,493
Total assets less current liabilities |  | 421,644 |  | 636,422
Provision for liabilities |  | ( 2,632) |  | ( 3,548)
Net assets |  | 419,012 |  | 632,874
Capital and reserves |  |  |  |
Called-up share capital | 6 | 83 |  | 135
Share premium account |  | 45,240 |  | 45,240
Capital redemption reserve |  | 2,362 |  | 2,310
Profit and loss account |  | 371,327 |  | 585,189
Total shareholders' funds |  | 419,012 |  | 632,874

For the financial year ending 30 November 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Tetlow King Planning Limited (registered number: 02165802) were approved and authorised for issue by the Board of Directors on 09 March 2026. They were signed on its behalf by:

J Stacey Director |

TETLOW KING PLANNING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025
TETLOW KING PLANNING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Tetlow King Planning Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 2 Eclipse Office Park, High Street, Staple Hill, BS16 5EL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. The difference between contributions payable in the financial year and contributions actually paid is included within other creditors in the Statement of Financial Position.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Fixtures and fittings | 15 % reducing balance
Computer equipment | 33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Stocks

Stocks and Work in Progress are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is calculated using the FIFO (first-in, first-out) method. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 18 |  | 18

#### 3. Tangible assets

| Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 December 2024 | 14,317 |  | 38,602 |  | 52,919
Additions | 695 |  | 0 |  | 695
At 30 November 2025 | 15,012 |  | 38,602 |  | 53,614
Accumulated depreciation |  |  |  |  |
At 01 December 2024 | 7,005 |  | 27,985 |  | 34,990
Charge for the financial year | 1,192 |  | 2,404 |  | 3,596
At 30 November 2025 | 8,197 |  | 30,389 |  | 38,586
Net book value |  |  |  |  |
At 30 November 2025 | 6,815 |  | 8,213 |  | 15,028
At 30 November 2024 | 7,312 |  | 10,617 |  | 17,929

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 437,679 |  | 525,885

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 8,460 |  | 17,602
Accruals | 33,295 |  | 387,400
Taxation and social security | 157,819 |  | 157,187
Other creditors | 8,898 |  | 10,351
| 208,472 |  | 572,540

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
825 Ordinary shares of £ 0.10 each (2024: 1,350 shares of £ 0.10 each) | 82.50 |  | 135.00

#### 7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 24,264 |  | 0
between one and five years | 97,056 |  | 0
after five years | 26,286 |  | 0
Total future minimum lease payments under non-cancellable operating leases | 147,606 |  | 0

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2025 |  | 2024
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 5,903 |  | 7,078