TinyTax TinyTax 03166157 Board of Directors Audit Exempt Dormant Accounts 6 April 2025 5 April 2026 5 April 2026 No description of principal activity true 19 May 2026 0 iso4217:GBP xbrli:pure 03166157 2024-04-06 2025-04-05 03166157 2026-04-05 03166157 2025-04-06 2026-04-05 03166157 2025-04-05 03166157 countries:EnglandWales 2025-04-06 2026-04-05 03166157 uk-bus:Micro-entities 2025-04-06 2026-04-05 03166157 uk-bus:AuditExempt-NoAccountantsReport 2025-04-06 2026-04-05 03166157 uk-bus:FilletedAccounts 2025-04-06 2026-04-05 03166157 uk-bus:Director1 2025-04-06 2026-04-05 03166157 core:WithinOneYear 2026-04-05 03166157 core:WithinOneYear 2025-04-05 03166157 core:AfterOneYear 2026-04-05 03166157 core:AfterOneYear 2025-04-05 03166157 uk-bus:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 03166157 curr:PoundSterling 2025-04-06 2026-04-05

# SEPHIRA LTD.

Company Registration Number
03166157
(England and Wales)

Private limited company limited by shares
Registered office: 3 Kirby Row Toadsmoor Road, Brimscombe, Stroud, GL5 2UF, England

## Audit Exempt Dormant Accounts

For the Year Ended 5 April 2026

This company was dormant throughout the accounting period

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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# SEPHIRA LTD.

## Contents

Dormant Company Statement | 3
Balance Sheet | 4
Statement of Compliance | 5
Notes to the Financial Statements | 6-8

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# SEPHIRA LTD.

## Dormant Company Statement

For the year ended 5 April 2026, the company was entitled to exemption under section 480 of the Companies Act 2006 relating to dormant companies.

### Directors' Statement

The directors confirm that:

- The company was dormant throughout the accounting period
- No significant accounting transactions were undertaken by the company during the period
- The company is exempt from preparing a profit and loss account under the micro-entity provisions

Definition of Dormant Company
A company is dormant during a period in which no significant accounting transactions occur. For this purpose, the following are not regarded as significant accounting transactions:

- The payment of fees to the Registrar of Companies
- The payment of fees to professional advisors for the preparation of dormant accounts
- The payment for the maintenance of a registered office

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# SEPHIRA LTD.

## Balance sheet

As at 5 April 2026

| 2026 £ | 2025 £
Current assets | 28,064 | 28,008
Creditors: amounts falling due within one year | 0 | 0
Net current assets (liabilities) | 28,064 | 28,008
Total assets less current liabilities | 28,064 | 28,008
Total net assets (liabilities) | 28,064 | 28,008
Capital and reserves | 28,064 | 28,008

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# SEPHIRA LTD.

## Balance sheet continued

For the year ending 5 April 2026 the company was entitled to exemption under section 480 of the Companies Act 2006 relating to dormant 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;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 19 May 2026.

LUCKCOCK, Stephen Richard
Director

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# SEPHIRA LTD.

## Notes to the Financial Statements

for the Year Ended 5 April 2026

### 1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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# SEPHIRA LTD.

## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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# SEPHIRA LTD.

## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 0

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