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Registration number: 15835184

The Tunnels Frome Limited
trading as The Tunnels
Unaudited Filleted Financial Statements
for the Period from 12 July 2024 to 31 July 2025

The Tunnels Frome Limited
trading as The Tunnels

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

The Tunnels Frome Limited
trading as The Tunnels

Company Information

Director | B Lawrence

Registered office | C/O Herbert Lewis Williams Leigh Court Business Centre Abbots Leigh Bristol BS8 3RA

Accountants | Herbert Lewis Williams & Associates Limited Chartered Certified Accountants Leigh Court Business Centre Abbots Leigh Bristol BS8 3RA

The Tunnels Frome Limited
trading as The Tunnels

(Registration number: 15835184)
Balance Sheet as at 31 July 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 6,083
Current assets |  |
Stocks | 5 | 6,868
Debtors | 6 | 15,265
Cash at bank and in hand |  | 1,275
|  | 23,408
Creditors: Amounts falling due within one year | 7 | (99,579)
Net current liabilities |  | (76,171)
Net liabilities |  | (70,088)
Capital and reserves |  |
Called up share capital | 8 | 100
Retained earnings |  | (70,188)
Shareholders' deficit |  | (70,088)

For the financial period ending 31 July 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 April 2026

......................................... B Lawrence Director

The Tunnels Frome Limited
trading as The Tunnels

Notes to the Unaudited Financial Statements for the Period from 12 July 2024 to 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/O Herbert Lewis Williams
Leigh Court Business Centre
Abbots Leigh
Bristol
BS8 3RA

These financial statements were authorised for issue by the director on 30 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

The Tunnels Frome Limited
trading as The Tunnels

Notes to the Unaudited Financial Statements for the Period from 12 July 2024 to 31 July 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & Fittings | 15% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

The Tunnels Frome Limited
trading as The Tunnels

Notes to the Unaudited Financial Statements for the Period from 12 July 2024 to 31 July 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 21.

The Tunnels Frome Limited
trading as The Tunnels

Notes to the Unaudited Financial Statements for the Period from 12 July 2024 to 31 July 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 6,520 | 6,520
At 31 July 2025 | 6,520 | 6,520
Depreciation
Charge for the period | 437 | 437
At 31 July 2025 | 437 | 437
Carrying amount
At 31 July 2025 | 6,083 | 6,083

5 | Stocks

| 2025 £
Other inventories | 6,868

6 | Debtors

Current | 2025 £
Prepayments | 1,168
Other debtors | 14,097
| 15,265

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Trade creditors | 15,658
Taxation and social security | 7,216
Accruals and deferred income | 3,826
Other creditors | 72,879
| 99,579

The Tunnels Frome Limited
trading as The Tunnels

Notes to the Unaudited Financial Statements for the Period from 12 July 2024 to 31 July 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 100 | 100