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Registered number: 02139508 TALLYSPACE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
TALLYSPACE LIMITED REGISTERED NUMBER: 02139508 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 6 |  | 414 |  | 552
Investments | 7 |  | 101 |  | 101
|  |  | 515 |  | 653
Current assets |  |  |  |  |
Stocks | 8 | 8,207,149 |  | 8,367,149 |
Debtors: amounts falling due after more than one year | 9 | 2,481,686 |  | 1,216,835 |
Debtors: amounts falling due within one year | 9 | 826,737 |  | 937,094 |
Cash at bank and in hand | 10 | 628,412 |  | 509,860 |
|  | 12,143,984 |  | 11,030,938 |
Creditors: amounts falling due within one year | 11 | (683,538) |  | (411,833) |
Net current assets |  |  | 11,460,446 |  | 10,619,105
Total assets less current liabilities |  |  | 11,460,961 |  | 10,619,758
Creditors: amounts falling due after more than one year | 12 |  | (704,625) |  | (626,133)
Net assets |  |  | 10,756,336 |  | 9,993,625
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 10,756,236 |  | 9,993,525
|  |  | 10,756,336 |  | 9,993,625
Page 1
TALLYSPACE LIMITED REGISTERED NUMBER: 02139508 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ A R Barnett
Director
Date: 21 April 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
TALLYSPACE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
Tallyspace Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered address is Aston House, Cornwall Avenue, London N3 1LF. Its registered number is 02139508. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are shown in Sterling (£), which is the functional currency of the entity. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
TALLYSPACE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures & fittings | - | 25% reducing balance
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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet 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. Page 4
TALLYSPACE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Other operating income
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net rents receivable | 809,125 | 800,012
|  | 809,125 | 800,012
4. | Employees
| The average monthly number of employees, including directors, during the period was 4 (2024 - 4).
5. | Taxation
|  |  |  |  | 2025 | 2022
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 265,012 | 215,510
| Total current tax | 265,012 | 215,510
Page 5
TALLYSPACE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 5.Taxation (continued)
| Factors affecting tax charge for the period/year
| There were no factors that affected the tax charge for the period/year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 25% (2024 - 25%).
6. | Tangible fixed assets
|  | Plant & machinery | Fixtures & fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 17,619 | 5,856 | 23,475
| At 30 September 2025 | 17,619 | 5,856 | 23,475
| Depreciation |  |  |
| At 1 October 2024 | 17,530 | 5,392 | 22,922
| Charge for the period on owned assets | 22 | 116 | 138
| At 30 September 2025 | 17,552 | 5,508 | 23,060
| Net book value |  |  |
| At 30 September 2025 | 67 | 348 | 415
| At 30 September 2024 | 88 | 464 | 552
Page 6
TALLYSPACE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
7. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 101
| At 30 September 2025 | 101
8. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Stock of properties | 8,207,149 | 8,367,149
|  | 8,207,149 | 8,367,149
9. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 309,018 | 243,751
| Other debtors | 2,172,668 | 973,084
|  | 2,481,686 | 1,216,835
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 33,832 | 38,148
| Amounts owed by group undertakings | 6,307 | 6,307
| Other debtors | 786,598 | 892,639
|  | 826,737 | 937,094
Page 7
TALLYSPACE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
10. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 628,412 | 509,860
|  | 628,412 | 509,860
11. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 45,044 | 180,664
| Other taxation and social security | 56,215 | 3,584
| Other creditors | 568,279 | 213,585
| Accruals and deferred income | 14,000 | 14,000
|  | 683,538 | 411,833
12. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 704,625 | 353,588
| Other creditors | - | 272,545
|  | 704,625 | 626,133
Page 8