REGISTERED NUMBER: 14790925 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2024 TO 31 OCTOBER 2025

FOR

TIDAL MECHANICAL & ELECTRICAL SERVICES

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Allan

Mrs L N Allan

REGISTERED OFFICE:

17 St Peters Place

Fleetwood

Lancashire

FY7 6EB

REGISTERED NUMBER:

14790925 (England and Wales)

ACCOUNTANTS:

Xeinadin

17 St Peters Place

Fleetwood

Lancashire

FY7 6EB

FIXED ASSETS

Tangible assets

4

1,248

CURRENT ASSETS

Stocks

134,331

Debtors

5

511,054

Cash at bank

438,262

1,083,647

CREDITORS

Amounts falling due within one year

6

(720,200

)

NET CURRENT ASSETS

363,447

TOTAL ASSETS LESS CURRENT LIABILITIES

364,695

PROVISIONS FOR LIABILITIES

(312

)

NET ASSETS

364,383

CAPITAL AND RESERVES

Called up share capital

1

Share premium

40,000

Retained earnings

324,382

364,383

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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 22 May 2026 and were signed on its behalf by:

D P Allan - Director

1.	STATUTORY INFORMATION

Tidal Mechanical & Electrical Services 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.

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 represents work done in the year, net of VAT. Where the outcome of a transaction can be reliably estimated, turnover associated with the transaction is recognised in the profit & loss account by reference to the value of the uncompleted work at the balance sheet date, provided that a right to consideration has been obtained through performance.

Unbilled turnover is included in current assets as Work in Progress.

Tangible fixed assets

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

Taxation

Taxation for the period 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 period 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.

Going concern

The directors are satisfied at the time of approving the financial statements that the company has adequate resources to continue to operate for the foreseeable future and as such, continues to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

Additions

1,277

330

1,607

At 31 October 2025

1,277

330

1,607

DEPRECIATION

Charge for period

268

91

359

At 31 October 2025

268

91

359

NET BOOK VALUE

At 31 October 2025

1,009

239

1,248

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

345,588

Other debtors

163,426

Prepayments and accrued income

2,040

511,054

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

391,483

Tax

119,754

Social security and other taxes

5,126

VAT

104,878

Other creditors

4,138

Directors' current accounts

722

Accruals and deferred income

94,099

720,200

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 October 2025:

£

D P Allan and Mrs L N Allan

Balance outstanding at start of period

-

Amounts advanced

8,582

Amounts repaid

(8,582

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

-

8.	RELATED PARTY DISCLOSURES

During the period, total dividends of £35,000 were paid to the directors .