REGISTERED NUMBER: 08779935 (England and Wales)

The Ticket Keeper Ltd

Unaudited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

T C Handel

R J Handel

Secretary:

R J Handel

Registered office:

Orchard Hey

Rye Lane, Otford

Sevenoaks

Kent

TN14 5JF

Registered number:

08779935 (England and Wales)

Accountants:

Fairhead Bradford

5 Queen Street

Great Yarmouth

Norfolk

NR30 2QP

Fixed assets

Intangible assets

4

3,150,000

-

Tangible assets

5

44,121

51,369

3,194,121

51,369

Current assets

Debtors

6

1,096,561

810,447

Cash at bank

3,725,796

2,870,829

4,822,357

3,681,276

Creditors

Amounts falling due within one year

7

4,017,406

701,780

Net current assets

804,951

2,979,496

Total assets less current liabilities

3,999,072

3,030,865

Provisions for liabilities

11,030

12,842

Net assets

3,988,042

3,018,023

Capital and reserves

Called up share capital

100

100

Share premium

1,900

1,900

Retained earnings

3,986,042

3,016,023

Shareholders' funds

3,988,042

3,018,023

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

T C Handel - Director

R J Handel - Director

1.	Statutory information

The Ticket Keeper Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be readily measured. Turnover 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 turnover is recognised.

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

- the Company has transferred the significant risks and rewards of ownership to the buyer;

- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over goods sold;

- the amount of turnover can be measured reliably

- it is probable that the Company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover 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.

Goodwill

Goodwill purchased represents a client list purchased from the directors to protect the future of the business, ensuring the company has legal rights to its trading name and clients base.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill - 10% straight line

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 5 (2024 - 4 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

Additions

3,500,000

At 31 August 2025

3,500,000

Amortisation

Amortisation for year

350,000

At 31 August 2025

350,000

Net book value

At 31 August 2025

3,150,000

5.	Tangible fixed assets

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 September 2024

30,579

53,235

83,814

Additions

-

7,459

7,459

At 31 August 2025

30,579

60,694

91,273

Depreciation

At 1 September 2024

13,378

19,067

32,445

Charge for year

4,300

10,407

14,707

At 31 August 2025

17,678

29,474

47,152

Net book value

At 31 August 2025

12,901

31,220

44,121

At 31 August 2024

17,201

34,168

51,369

6.

Debtors

31/8/25

31/8/24

£

£

Amounts falling due within one year:

Trade debtors

683,743

481,231

Other debtors

104,013

23,468

787,756

504,699

Amounts falling due after more than one year:

Other debtors

308,805

305,748

Aggregate amounts

1,096,561

810,447

7.

Creditors: amounts falling due within one year

31/8/25

31/8/24

£

£

Trade creditors

65,027

62,626

Taxation and social security

735,437

594,452

Other creditors

3,216,942

44,702

4,017,406

701,780

8.	Related party disclosures

As at 31 August 2025, the company had advanced £308,805 (2024 - £305,747) to B M Handel including interest charged, as included within other debtors note 6.

Interest totalling £3,057 was charged during the year at a rate of 1% per financial year, and there is no set repayment period.

As at 31 August 2025, the company had advanced £76,046.99 (2024 - £NIL) to Altodata Limited, a company controlled by N Handel including interest charged, as included within other debtors note 6.

Interest totalling £1,047 was charged during the year at the Bank of England base rate. Repayments are contingent on revenue from joint activities.

9.	Ultimate controlling party

CBMC Limited is the company's parent and ultimate holding company. CBMC Limited is incorporated in England & Wales and copies of its financial statements can be obtained from the company's registered office situated at 3 London Wall Buildings, London, EC2M 5PD.

R Handel & T Handel are the company's ultimate controlling parties.