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COMPANY REGISTRATION NUMBER: 07529993

TLE.Market UK Limited

Filleted Unaudited Financial Statements

31 December 2025

TLE.Market UK Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

TLE.Market UK Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 589 | 1,881

Current assets

Debtors | 6 | 516 |  | 498
Cash at bank and in hand | 5,762 |  | 3,184
| ------- |  | -------
| 6,278 |  | 3,682

Creditors: amounts falling due within one year | 7 | 35,640 |  | 35,886
| -------- |  | --------
Net current liabilities |  | 29,362 | 32,204
|  | -------- | --------
Total assets less current liabilities |  | ( 28,773) | ( 30,323)

Provisions

Taxation including deferred tax |  | ( 4,774) | ( 5,318)
|  | -------- | --------
Net liabilities |  | ( 23,999) | ( 25,005)
|  | -------- | --------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | ( 24,099) | ( 25,105)
|  | -------- | --------
Shareholders deficit |  | ( 23,999) | ( 25,005)
|  | -------- | --------

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 income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

TLE.Market UK Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 13 April 2026 , and are signed on behalf of the board by:

Mr T L Eakes |
Director |

Company registration number: 07529993

TLE.Market UK Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 New Street Square, London, EC4A 3TW.
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.
Going concern
The accounts have been prepared on a going concern basis which relies upon the continuing support of the directors. The Directors have confirmed it is their intention to continue to support the company for a period of at least 12 months from the date of approval of these financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).
5. Tangible assets

| Office equipment | Total
| £ | £
Cost |  |
At 1 January 2025 | 10,589 | 10,589
Disposals | ( 5,421) | ( 5,421)
| -------- | --------
At 31 December 2025 | 5,168 | 5,168
| -------- | --------
Depreciation |  |
At 1 January 2025 | 8,708 | 8,708
Charge for the year | 1,292 | 1,292
Disposals | ( 5,421) | ( 5,421)
| -------- | --------
At 31 December 2025 | 4,579 | 4,579
| -------- | --------
Carrying amount |  |
At 31 December 2025 | 589 | 589
| -------- | --------
At 31 December 2024 | 1,881 | 1,881
| -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 516 | 498
| ---- | ----

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 35,640 | 35,886
| -------- | --------

8. Related party transactions
At the year end the company owed the Director £31,103 (2024: £31,334).
9. Controlling party
The ultimate controlling party is TLE.Market Inc. Registered at: 9252 Chesapeake Dr, San Diego, CA 92123 .