Registration number: 04423549

TFP Online Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

TFP Online Limited

Company Information

Directors

D d'Orton Gibson W A Carter

Company secretary

D d'Orton Gibson

Registered office

13 Fleetsbridge Business Ctr Upton Road Poole Dorset BH17 7AF

Accountants

Ward Goodman Accountancy Services Ltd Chartered Certified Accountants4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

TFP Online Limited

(Registration number: 04423549)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	17,500	31,500
Tangible assets	5	32,551	43,182
Investments	6	100	100
		50,151	74,782
Current assets
Debtors		14,110	30,611
Cash at bank and in hand		199,918	98,195
		214,028	128,806
Prepayments and accrued income		17,778	8,223
Creditors: Amounts falling due within one year		(133,330)	(109,014)
Net current assets		98,476	28,015
Total assets less current liabilities		148,627	102,797
Creditors: Amounts falling due after more than one year		(210,000)	(280,000)
Provisions for liabilities		(8,138)	(8,205)
Accruals and deferred income		(114,765)	(17,057)
Net liabilities		(184,276)	(202,465)
Capital and reserves
Called up share capital	7	20	20
Capital redemption reserve		80	80
Retained earnings		(184,376)	(202,565)
Shareholders' deficit		(184,276)	(202,465)

For the financial year ending 31 December 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

TFP Online Limited

(Registration number: 04423549)
Abridged Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 19 May 2026 and signed on its behalf by:
 

......................................... D d'Orton Gibson Company secretary and director

TFP Online Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 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:
13 Fleetsbridge Business Ctr
Upton Road
Poole
Dorset
BH17 7AF
England

These financial statements were authorised for issue by the Board on 19 May 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 abridged 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 abridged 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.

The financial statements are presented in Pound Sterling and rounded to the nearest £1.

Group accounts not prepared

The financial statements contain information about TFP Online Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements..

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 and deferred 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.

TFP Online Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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.

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 and fittings	15% on reducing balance
Motor vehicles	25% on reducing balance
Computer equipment	25% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Equal annual instalments over its estimated useful economic life of 10 years

Investments

Investments in subsidiary undertakings are recognised at cost.

TFP Online Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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 directors) during the year, was 8 (2024 - 8).

TFP Online Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Total £
Cost or valuation
At 1 January 2025	144,500
At 31 December 2025	144,500
Amortisation
At 1 January 2025	113,000
Amortisation charge	14,000
At 31 December 2025	127,000
Carrying amount
At 31 December 2025	17,500
At 31 December 2024	31,500

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	28,581	37,688	50,990	117,259
Additions	-	711	-	711
At 31 December 2025	28,581	38,399	50,990	117,970
Depreciation
At 1 January 2025	21,573	33,383	19,121	74,077
Charge for the year	1,051	2,324	7,967	11,342
At 31 December 2025	22,624	35,707	27,088	85,419
Carrying amount
At 31 December 2025	5,957	2,692	23,902	32,551
At 31 December 2024	7,008	4,305	31,869	43,182

TFP Online Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

6	Investments

	Total £
Cost or valuation
At 1 January 2025	100
Provision
Carrying amount
At 31 December 2025	100
At 31 December 2024	100