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Company Registration No. 08625048 (England and Wales)
TM70 Ltd Unaudited accounts for the year ended 31 July 2025
TM70 Ltd Unaudited accounts Contents
Page
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TM70 Ltd Company Information for the year ended 31 July 2025
Director
Mr Tariq Mahmood
Company Number
08625048 (England and Wales)
Registered Office
176 Carbottom Road Bradford BD5 9AE
Accountants
Pinnacle Chartered Accountants & Tax Advisors The Elsie Whiteley Innovation Centre Hopwood Lane Halifax HX1 5ER
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TM70 Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,097,072 
780,661 
Current assets
Debtors
30,570 
5,064 
Cash at bank and in hand
406,063 
315,708 
436,633 
320,772 
Creditors: amounts falling due within one year
(721,857)
(921,839)
Net current liabilities
(285,224)
(601,067)
Total assets less current liabilities
811,848 
179,594 
Creditors: amounts falling due after more than one year
(600,000)
- 
Provisions for liabilities
Deferred tax
(3,825)
(3,829)
Net assets
208,023 
175,765 
Capital and reserves
Called up share capital
30 
30 
Profit and loss account
207,993 
175,735 
Shareholders' funds
208,023 
175,765 
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 April 2026 and were signed on its behalf by
Mr Tariq Mahmood Director Company Registration No. 08625048
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TM70 Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
TM70 Ltd is a private company, limited by shares, registered in England and Wales, registration number 08625048. The registered office is 176 Carbottom Road, Bradford, BD5 9AE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
10% on cost
Fixtures & fittings
25% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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TM70 Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 August 2024
784,811 
Additions
319,486 
At 31 July 2025
1,104,297 
Depreciation
At 1 August 2024
4,150 
Charge for the year
3,075 
At 31 July 2025
7,225 
Net book value
At 31 July 2025
1,097,072 
At 31 July 2024
780,661 
5
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
3,825 
3,829 
2025 
2024 
£ 
£ 
Provision at start of year
3,829 
613 
(Credited)/charged to the profit and loss account
(4)
3,216 
Provision at end of year
3,825 
3,829 
6
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
10 A Ordinary shares of £1 each
10 
10 
10 B Ordinary shares of £1 each
10 
10 
10 C Ordinary shares of £1 each
10 
10 
30 
30 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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