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Registration number: 10899721

Tiemann & Co Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 August 2025

Tiemann & Co Ltd

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 13

Tiemann & Co Ltd

Company Information

Directors | Mr Ralph Tiemann Mrs Yose Perez

Registered office | 68 Amberley Drive Hove East Sussex BN3 8JP

Accountants | Hogarth Business Services Ltd 65 Victoria Road Polegate East Sussex BN26 6BY

Tiemann & Co Ltd

Directors' Report for the Year Ended 31 August 2025

The directors present their report and the financial statements for the year ended 31 August 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Ralph Tiemann

Mrs Yose Perez

Principal activity

The principal activity of the company is Consultancy & Therapy

Going concern

No Going Concern Issues.

Small companies provision statement

This report has 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.

Approved and authorised by the Board on 11 November 2025 and signed on its behalf by:

......................................... Mr Ralph Tiemann Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Tiemann & Co Ltd
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tiemann & Co Ltd for the year ended 31 August 2025 as set out on pages 4 to 13 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Tiemann & Co Ltd, as a body, in accordance with the terms of our engagement letter dated 15 January 2021. Our work has been undertaken solely to prepare for your approval the accounts of Tiemann & Co Ltd and state those matters that we have agreed to state to the Board of Directors of Tiemann & Co Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tiemann & Co Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tiemann & Co Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Tiemann & Co Ltd. You consider that Tiemann & Co Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Tiemann & Co Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Hogarth Business Services Ltd
65 Victoria Road
Polegate
East Sussex
BN26 6BY

11 November 2025

Tiemann & Co Ltd

Profit and Loss Account for the Year Ended 31 August 2025

| Note | 2025 £ | 2024 £
Turnover |  | 88,566 | 68,080
Cost of sales |  | (7,873) | (5,608)
Gross profit |  | 80,693 | 62,472
Administrative expenses |  | (44,830) | (42,108)
Operating profit |  | 35,863 | 20,364
Profit before tax |  | 35,863 | 20,364
Tax on profit |  | (6,814) | (3,869)
Profit for the financial year |  | 29,049 | 16,495

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Tiemann & Co Ltd

Statement of Comprehensive Income for the Year Ended 31 August 2025

| 2025 £ | 2024 £
Profit for the year | 29,049 | 16,495
Total comprehensive income for the year | 29,049 | 16,495

Tiemann & Co Ltd

(Registration number: 10899721)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 1,500 | 1,000
Cash at bank and in hand |  | 34,482 | 34,482
|  | 35,982 | 35,482
Creditors: Amounts falling due within one year | 5 | (18,406) | (16,955)
Net assets |  | 17,576 | 18,527
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 17,575 | 18,526
Shareholders' funds |  | 17,576 | 18,527

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 11 November 2025 and signed on its behalf by:

......................................... Mrs Yose Perez Director

Tiemann & Co Ltd

Statement of Changes in Equity for the Year Ended 31 August 2025

| Share capital £ | Retained earnings £ | Total £
At 1 September 2024 | 1 | 18,526 | 18,527
Profit for the year | - | 29,049 | 29,049
Dividends | - | (30,000) | (30,000)
At 31 August 2025 | 1 | 17,575 | 17,576

| Share capital £ | Retained earnings £ | Total £
At 1 September 2023 | 1 | 18,031 | 18,032
Profit for the year | - | 16,495 | 16,495
Dividends | - | (16,000) | (16,000)
At 31 August 2024 | 1 | 18,526 | 18,527

Tiemann & Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

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

The address of its registered office is:
68 Amberley Drive
Hove
East Sussex
BN3 8JP
England

These financial statements were authorised for issue by the Board on 11 November 2025.

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.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

Tiemann & Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Stocks

| 2025 £ | 2024 £
Other inventories | 1,500 | 1,000

Tiemann & Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 8,407 | 5,467
Accruals and deferred income | 1,000 | 1,000
Other creditors | 8,999 | 10,488
| 18,406 | 16,955

6 | Share capital

7 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £30,000.00 (2024 - £19,500.00) per ordinary share |  | 30,000 |  | 16,000

8 | Related party transactions

Tiemann & Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 21,324 | 21,324

9 | Transition to FRS 102

Balance Sheet at 1 September 2023

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Capital and reserves |  |  |  |
Total equity | - | - | - | -

Tiemann & Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Balance Sheet at 31 August 2024

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Capital and reserves |  |  |  |
Total equity | - | - | - | -

Tiemann & Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Profit and Loss Account for the year ended 31 August 2024

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Turnover | - | - | - | -
Operating profit/(loss) | - | - | - | -
Profit/(loss) before tax | - | - | - | -
Profit/(loss) for the financial year | - | - | - | -