43 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 4321046 2025-01-01 2025-12-31 4321046 2025-12-31 4321046 2024-12-31 4321046 2024-01-01 2024-12-31 4321046 2024-12-31 4321046 2023-12-31 4321046 core:LandBuildings core:LongLeaseholdAssets 2025-01-01 2025-12-31 4321046 core:PlantMachinery 2025-01-01 2025-12-31 4321046 core:MotorVehicles 2025-01-01 2025-12-31 4321046 bus:Director4 2025-01-01 2025-12-31 4321046 bus:Director5 2025-01-01 2025-12-31 4321046 core:LandBuildings 2024-12-31 4321046 core:PlantMachinery 2024-12-31 4321046 core:FurnitureFittings 2024-12-31 4321046 core:MotorVehicles 2024-12-31 4321046 core:LandBuildings 2025-12-31 4321046 core:PlantMachinery 2025-12-31 4321046 core:FurnitureFittings 2025-12-31 4321046 core:MotorVehicles 2025-12-31 4321046 core:LandBuildings 2025-01-01 2025-12-31 4321046 core:FurnitureFittings 2025-01-01 2025-12-31 4321046 core:WithinOneYear 2025-12-31 4321046 core:WithinOneYear 2024-12-31 4321046 core:ShareCapital 2025-12-31 4321046 core:ShareCapital 2024-12-31 4321046 core:RetainedEarningsAccumulatedLosses 2025-12-31 4321046 core:RetainedEarningsAccumulatedLosses 2024-12-31 4321046 core:BetweenOneFiveYears 2025-12-31 4321046 core:BetweenOneFiveYears 2024-12-31 4321046 core:MoreThanFiveYears 2025-12-31 4321046 core:MoreThanFiveYears 2024-12-31 4321046 core:LandBuildings 2024-12-31 4321046 core:PlantMachinery 2024-12-31 4321046 core:FurnitureFittings 2024-12-31 4321046 core:MotorVehicles 2024-12-31 4321046 bus:Director1 2025-01-01 2025-12-31 4321046 bus:Director2 2025-01-01 2025-12-31 4321046 bus:SmallEntities 2025-01-01 2025-12-31 4321046 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 4321046 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 4321046 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 4321046 bus:FullAccounts 2025-01-01 2025-12-31
COMPANY REGISTRATION NUMBER: 4321046

Tuplin (Gatwick) Limited

Filleted Unaudited Financial Statements

31 December 2025

Tuplin (Gatwick) Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 480,242 | 470,969

Current assets

Stocks | 110,283 |  | 136,779
Debtors | 6 | 2,565,808 |  | 2,353,329
Cash at bank and in hand | 882,252 |  | 1,112,375
| ---------- |  | ----------
| 3,558,343 |  | 3,602,483

Creditors: amounts falling due within one year | 7 | 681,537 |  | 739,695
| ---------- |  | ----------
Net current assets |  | 2,876,806 | 2,862,788
|  | ---------- | ----------
Total assets less current liabilities |  | 3,357,048 | 3,333,757

Provisions

Taxation including deferred tax |  | 120,061 | 117,408
|  | ---------- | ----------
Net assets |  | 3,236,987 | 3,216,349
|  | ---------- | ----------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 3,236,887 | 3,216,249
|  | ---------- | ----------
Shareholders funds |  | 3,236,987 | 3,216,349
|  | ---------- | ----------

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 31st December 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 23 March 2026 , and are signed on behalf of the board by:

J Holmes | O Holden
Director | Director

Company registration number: 4321046

Tuplin (Gatwick) Limited

Notes to the Financial Statements

Year ended 31st 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 5-11 Mortimer Street, London, W1T 3HS.
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
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. (b) 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. (c) Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered during the year, stated net of discounts and of Value Added Tax. (d) Taxation 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 be paid or recovered 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. (e) 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. (f) Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. (g) 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:

| Leasehold improvements | - | 10% straight line
| Plant & Machinery | - | 10% straight line
| Fixtures & Fittings | - | 10% - 25% straight line
| Motor Vehicles | - | 20% straight line

(h) 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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
(i) Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
(j) 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.
(k) Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
(l) Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 43 (2024: 45 ).
5. Tangible assets

| Leasehold improvements | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1st January 2025 | 96,156 | 486,513 | 270,769 | 359,858 | 1,213,296
Additions | – | 21,070 | 57,357 | 65,349 | 143,776
| ------- | -------- | -------- | -------- | ----------
At 31st December 2025 | 96,156 | 507,583 | 328,126 | 425,207 | 1,357,072
| ------- | -------- | -------- | -------- | ----------
Depreciation |  |  |  |  |
At 1st January 2025 | 94,820 | 281,801 | 114,525 | 251,181 | 742,327
Charge for the year | 174 | 52,098 | 35,616 | 46,615 | 134,503
| ------- | -------- | -------- | -------- | ----------
At 31st December 2025 | 94,994 | 333,899 | 150,141 | 297,796 | 876,830
| ------- | -------- | -------- | -------- | ----------
Carrying amount |  |  |  |  |
At 31st December 2025 | 1,162 | 173,684 | 177,985 | 127,411 | 480,242
| ------- | -------- | -------- | -------- | ----------
At 31st December 2024 | 1,336 | 204,712 | 156,244 | 108,677 | 470,969
| ------- | -------- | -------- | -------- | ----------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 691,810 | 739,811
Amounts owed by parent company | 1,589,750 | 1,506,433
Other debtors | 284,248 | 107,085
| ---------- | ----------
| 2,565,808 | 2,353,329
| ---------- | ----------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 386,402 | 389,141
Social security and other taxes | 199,256 | 262,874
Other creditors | 95,879 | 87,680
| -------- | --------
| 681,537 | 739,695
| -------- | --------

8. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 337,040 | 402,040
Later than 1 year and not later than 5 years | 871,901 | 1,132,723
Later than 5 years | 19,000 | 95,000
| ---------- | ----------
| 1,227,941 | 1,629,763
| ---------- | ----------

9. Directors' advances, credits and guarantees
Other debtors includes £166,000 (2024: £Nil) due from the directors. This represented the total amount advanced to the directors during the year.
10. Ultimate parent company
The Company's ultimate holding company is HH Squared 2023 Limited, a company incorporated in England.