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TAPETA FOOTINGS LIMITED

Registered Number
06462616
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

TAPETA FOOTINGS LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | DICKINSON, Michael William, President
| WAKEFIELD, Joan

Company Secretary | MEWIES, John Christopher

Registered Address | Number 3 Acorn Business Park
| Airedale Business Centre
| Skipton
| BD23 2UE

Registered Number | 06462616 (England and Wales)

TAPETA FOOTINGS LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 13,231 |  |  |  | 17,641
|  |  |  | 13,231 |  |  |  | 17,641
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 1,722,073 |  |  |  | 1,990,307 |  |
Cash at bank and on hand |  | 222,265 |  |  |  | 47,977 |  |
|  | 1,944,338 |  |  |  | 2,038,284 |  |
Creditors amounts falling due within one year | 5 | (3,500) |  |  |  | (50,194) |  |
Net current assets (liabilities) |  |  |  | 1,940,838 |  |  |  | 1,988,090
Total assets less current liabilities |  |  |  | 1,954,069 |  |  |  | 2,005,731
Provisions for liabilities | 6 |  |  | (3,500) |  |  |  | (4,500)
Net assets |  |  |  | 1,950,569 |  |  |  | 2,001,231
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 1,950,567 |  |  |  | 2,001,229
Shareholders' funds |  |  |  | 1,950,569 |  |  |  | 2,001,231

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 March 2026, and are signed on its behalf by:
WAKEFIELD, Joan Director Registered Company No. 06462616

TAPETA FOOTINGS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors and shareholders and therefore continue to adapt the going concern basis of accounting in preparing financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Current taxation
--- | ---
| 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
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 224,357 |  | 224,357
| At 31 December 25 | 224,357 |  | 224,357
| Depreciation and impairment
| At 01 January 25 | 206,716 |  | 206,716
| Charge for year | 4,410 |  | 4,410
| At 31 December 25 | 211,126 |  | 211,126
| Net book value
| At 31 December 25 | 13,231 |  | 13,231
| At 31 December 24 | 17,641 |  | 17,641

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 1,694,418 |  | 1,990,297
| Other debtors | 27,655 |  | 10
| Total | 1,722,073 |  | 1,990,307

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | - |  | 46,694
| Accrued liabilities and deferred income | 3,500 |  | 3,500
| Total | 3,500 |  | 50,194

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 3,500 |  | 4,500
| Total | 3,500 |  | 4,500

7. | Related party transactions
--- | ---
| Included within debtors due within one year is a loan due from a company under common control of £1,694,418 (2024 - £1,990,297). The balance is interest free and repayable on demand.