TIEM CONCEPT LIMITED

TIEM CONCEPT LIMITED
Contents Page
For the Period 03 April 2024 to 30 April 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

TIEM CONCEPT LIMITED Accountants' Report For the Period 03 April 2024 to 30 April 2025
Accountants report You consider that the company is exempt from an audit for the year ended 30 April 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. ATA GROUP ACCOUNTANTS LTD 30 April 2025 .................................................... ATA GROUP ACCOUNTANTS LTD Unit 6 Hill View Studios 160 Eltham Hill London England SE9 5EA 28 April 2026 1

TIEM CONCEPT LIMITED
Accountants' Report
For the Period 03 April 2024 to 30 April 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 30 April 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
ATA GROUP ACCOUNTANTS LTD
30 April 2025

....................................................

ATA GROUP ACCOUNTANTS LTD
Unit 6 Hill View Studios
160 Eltham Hill
London
England
SE9 5EA
28 April 2026

1

Registered Number: 15614112 TIEM CONCEPT LIMITED
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £
Current assets
Stocks		1,500
Debtors		243
Cash at bank and in hand		930
		2,673
Creditors: amount falling due within one year		(8,869)
Net current assets		(6,196)

Total assets less current liabilities		(6,196)
Creditors: amount falling due after more than one year		(1,150)
Net assets		(7,346)

Capital and reserves
Called up share capital	4	100
Profit and loss account		(7,446)
Shareholders' funds		(7,346)

For the period ended 30 April 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 accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 28 April 2026 and were signed by:

-------------------------------
Murat BOYNUYOGUN
Director

2

TIEM CONCEPT LIMITED
Notes to the Abridged Financial Statements
For the Period 03 April 2024 to 30 April 2025

General Information

TIEM CONCEPT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15614112, registration address Unit 6 Hill View Studios, 160 Eltham Hill,, London, England, SE9 5EA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.

Staff Costs

	2025

Average number of employees during the period	Number
Administration	1
	1

3.	Average number of employees Average number of employees during the period was 1.

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £
100 Class A shares of £1.00 each	100
	100

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Registered Number: 15614112
England and Wales
TIEM CONCEPT LIMITED

Abridged Accounts

Period of accounts Start date: 03 April 2024 End date: 30 April 2025