REGISTERED NUMBER: 14340549 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

TYEL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S M Byrne

S A Byrne

A C Byrne

L Chandler

REGISTERED OFFICE:

Dakoda

Sefton Park

Bells Hill

Stoke Poges

SL2 4JS

REGISTERED NUMBER:

14340549 (England and Wales)

ACCOUNTANTS:

Dakoda Consult Limited

Sefton Park

Bells Hill

Stoke Poges

SL2 4JS

FIXED ASSETS

Tangible assets

4

4,044

5,739

Investments

5

100

100

4,144

5,839

CURRENT ASSETS

Debtors

6

1,151,369

830,338

Cash at bank and in hand

970

1,188

1,152,339

831,526

CREDITORS

Amounts falling due within one year

7

571,942

435,803

NET CURRENT ASSETS

580,397

395,723

TOTAL ASSETS LESS CURRENT LIABILITIES

584,541

401,562

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

584,441

401,462

584,541

401,562

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 11th May 2026 and were signed on its behalf by:

A C Byrne - Director

1.	STATUTORY INFORMATION

TYEL LIMITED 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.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

and 31st August 2025

6,782

DEPRECIATION

At 1st September 2024

1,043

Charge for year

1,695

At 31st August 2025

2,738

NET BOOK VALUE

At 31st August 2025

4,044

At 31st August 2024

5,739

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1st September 2024

and 31st August 2025

100

NET BOOK VALUE

At 31st August 2025

100

At 31st August 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

2,100

2,100

Amounts owed by group undertakings

101

1

Amounts owed by associates

416,801

315,701

Other debtors

732,367

512,536

1,151,369

830,338

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

10,440

-

Taxation and social security

326,262

277,353

Other creditors

235,240

158,450

571,942

435,803

8.	RELATED PARTY DISCLOSURES

At 31st August 2025 the directors owed the company £468,973 (2024: £329,258). No interest is being charged on this amount.

A C Byrne is also a director and shareholder of March East Developments Limited. As at 31st August 2025 March East Developments Limited owed the company £190,087 (2024: £271,411). No interest is being charged on this amount.

A C Byrne is also a director and shareholder of Lambs Hill Developments Limited. As at 31st August 2025 Lambs Hill Developments Limited owed the company £216,801 (2024: £36,430). No interest is being charged on this amount.

A C Byrne is also a director and shareholder of Orchard View Developments Limited. As at 31st August 2025 Orchard View Developments Limited owed the company £2,054 (2024: £Nil). No interest is being charged on this amount.

L Chandler is also a director and shareholder of PreReal Ltd. As at 31st August 2025 PreReal Limited owed the company £7,860 (2024: £7,860). No interest is being charged on this amount.

Tyel One Limited is a wholly owned subsidiary of Tyel Limited. As at 31st August 2025 Tyel One Limited owed the company £101 (2024: £1). No interest is being charged on this amount.

9.	ULTIMATE CONTROLLING PARTY

The directors consider that no party has ultimate control.