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Registration number: 15964187

Tideshift Limited
trading as Tideshift Marketing
Annual Report and Unaudited Financial Statements
for the Period from 18 September 2024 to 30 September 2025

Tideshift Limited
trading as Tideshift Marketing

Contents

Company Information | 1
Directors' Report | 2
Profit and Loss Account | 3
Statement of Comprehensive Income | 4
Balance Sheet | 5
Statement of Changes in Equity | 6
Notes to the Unaudited Financial Statements | 7 to 11

Tideshift Limited
trading as Tideshift Marketing

Company Information

Directors | Lily-May Eileen Cameron Mr Joseph William Holmes Kevin John Mullarkey Andrew Philip Martin Holmes

Registered office | Unit 5c, S & T Riverside Avenue West, Lawford, Manningtre Essex England CO11 1UN

Accountants | CityTrust Accounts Limited 17 Skelton Close Lawford Manningtree Essex CO11 2HT

Tideshift Limited
trading as Tideshift Marketing

Directors' Report for the Period from 18 September 2024 to 30 September 2025

The directors present their report and the financial statements for the period from 18 September 2024 to 30 September 2025.

Directors of the company

The directors who held office during the period were as follows:

Lily-May Eileen Cameron (appointed 18 September 2024)

Mr Joseph William Holmes (appointed 18 September 2024)

Kevin John Mullarkey (appointed 23 October 2024)

Andrew Philip Martin Holmes (appointed 23 October 2024)

Principal activity

The principal activity of the company is Advertising agencies

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 31 March 2026 and signed on its behalf by:

......................................... Lily-May Eileen Cameron Director
......................................... Mr Joseph William Holmes Director

Tideshift Limited
trading as Tideshift Marketing

Profit and Loss Account for the Period from 18 September 2024 to 30 September 2025

| Note | 2025 £
Turnover |  | 21,752
Gross profit |  | 21,752
Administrative expenses |  | (12,998)
Operating profit |  | 8,754
Profit before tax | 4 | 8,754
Tax on profit |  | (862)
Profit for the financial period |  | 7,892

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

Tideshift Limited
trading as Tideshift Marketing

Statement of Comprehensive Income for the Period from 18 September 2024 to 30 September 2025

| 2025 £
Profit for the period | 7,892
Total comprehensive income for the period | 7,892

Tideshift Limited
trading as Tideshift Marketing

(Registration number: 15964187)
Balance Sheet as at 30 September 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 5 | 4,217
Current assets |  |
Debtors | 6 | 1,304
Cash at bank and in hand |  | 5,404
|  | 6,708
Creditors: Amounts falling due within one year | 7 | (3,031)
Net current assets |  | 3,677
Net assets |  | 7,894
Capital and reserves |  |
Called up share capital | 8 | 2
Retained earnings |  | 7,892
Shareholders' funds |  | 7,894

For the financial period 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 accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 31 March 2026 and signed on its behalf by:

......................................... Lily-May Eileen Cameron Director
......................................... Mr Joseph William Holmes Director

Tideshift Limited
trading as Tideshift Marketing

Statement of Changes in Equity for the Period from 18 September 2024 to 30 September 2025

| Share capital £ | Retained earnings £ | Total £
Profit for the period | - | 7,892 | 7,892
Purchase of own share capital | 2 | - | 2
At 30 September 2025 | 2 | 7,892 | 7,894

Tideshift Limited
trading as Tideshift Marketing

Notes to the Unaudited Financial Statements for the Period from 18 September 2024 to 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 5c, S & T Riverside Avenue West, Lawford,
Manningtre
Essex
CO11 1UN
England

These financial statements were authorised for issue by the Board on 31 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tideshift Limited
trading as Tideshift Marketing

Notes to the Unaudited Financial Statements for the Period from 18 September 2024 to 30 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Tideshift Limited
trading as Tideshift Marketing

Notes to the Unaudited Financial Statements for the Period from 18 September 2024 to 30 September 2025

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £
Depreciation expense | 891

Tideshift Limited
trading as Tideshift Marketing

Notes to the Unaudited Financial Statements for the Period from 18 September 2024 to 30 September 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 5,108 | 5,108
At 30 September 2025 | 5,108 | 5,108
Depreciation
Charge for the period | 891 | 891
At 30 September 2025 | 891 | 891
Carrying amount
At 30 September 2025 | 4,217 | 4,217

6 | Debtors

Current | 2025 £
Prepayments | 104
Other debtors | 1,200
| 1,304

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Taxation and social security | 2,681
Accruals and deferred income | 350
| 3,031

Tideshift Limited
trading as Tideshift Marketing

Notes to the Unaudited Financial Statements for the Period from 18 September 2024 to 30 September 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 2 | 2

9 | Related party transactions

Directors' remuneration

The directors' remuneration for the period was as follows:

| 2025 £
Remuneration | 6,853