REGISTERED NUMBER: 00929619 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Tyvin Estates Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

S Oliver

REGISTERED OFFICE:

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

REGISTERED NUMBER:

00929619 (England and Wales)

ACCOUNTANTS:

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tyvin Estates Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Tyvin Estates Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tyvin Estates Limited and state those matters that we have agreed to state to the director of Tyvin Estates Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tyvin Estates Limited and its director for our work or for this report.

It is your duty to ensure that Tyvin Estates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tyvin Estates Limited. You consider that Tyvin Estates Limited 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 financial statements of Tyvin Estates Limited. 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 financial statements.

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

Date: .............................................

FIXED ASSETS

Tangible assets

4

220,000

400,003

Investment property

5

808

808

220,808

400,811

CURRENT ASSETS

Debtors

6

11,898

14,772

Cash at bank

24,380

60,250

36,278

75,022

CREDITORS

Amounts falling due within one year

7

(49,898

)

(25,214

)

NET CURRENT (LIABILITIES)/ASSETS

(13,620

)

49,808

TOTAL ASSETS LESS CURRENT LIABILITIES

207,188

450,619

PROVISIONS FOR LIABILITIES

(34,714

)

(71,453

)

NET ASSETS

172,474

379,166

CAPITAL AND RESERVES

Called up share capital

8

100

100

Revaluation reserve

9

-

86,066

Fair value reserve

9

74,214

202,864

Retained earnings

98,160

90,136

SHAREHOLDERS' FUNDS

172,474

379,166

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 May 2026 and were signed by:

S Oliver - Director

1.	STATUTORY INFORMATION

Tyvin Estates 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 as modified by the revaluation of certain assets.

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.

Freehold property

-

Not Depreciated

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 1 April 2025

400,003

Revaluations

(180,003

)

At 31 March 2026

220,000

NET BOOK VALUE

At 31 March 2026

220,000

At 31 March 2025

400,003

Cost or valuation at 31 March 2026 is represented by:

Freehold

property

£

Valuation in 1987

72,945

Valuation in 1991

3,121

Valuation in 1999

10,000

Valuation in 2015

290,000

Valuation in 2026

(180,003

)

Cost

23,937

220,000

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

29,734

29,734

Aggregate depreciation

2,320

2,320

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

50,808

DEPRECIATION

At 1 April 2025

and 31 March 2026

50,000

NET BOOK VALUE

At 31 March 2026

808

At 31 March 2025

808

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

400

1,866

Amounts owed by group undertakings

3,644

3,269

Other debtors

7,854

9,637

11,898

14,772

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

-

4

Taxation and social security

750

-

Other creditors

49,148

25,210

49,898

25,214

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Fair

Revaluation

value

reserve

reserve

Totals

£

£

£

At 1 April 2025

86,066

202,864

288,930

Movement

(86,066

)

(128,650

)

(214,716

)

At 31 March 2026

-

74,214

74,214

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

V Oliver

Balance outstanding at start of year

(9,903

)

(11,369

)

Amounts advanced

46,803

1,966

Amounts repaid

(36,900

)

(500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(9,903

)

S Oliver

Balance outstanding at start of year

3,387

19,680

Amounts advanced

42,854

33,707

Amounts repaid

(83,402

)

(50,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(37,161

)

3,387

11.	ULTIMATE CONTROLLING PARTY

The controlling party is S Oliver.

The ultimate controlling party is S Oliver.