T I Boutique Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—9

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Accountant's Report

For The Year Ended 31 December 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of T I Boutique Limited for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of T I Boutique Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the board of directors of T I Boutique Limited , as a body, in accordance with the terms of our engagement letter dated 03 May 2023. Our work has been undertaken solely to prepare for your approval the accounts of T I Boutique Limited and state those matters that we have agreed to state to the board of directors of T I Boutique Limited , 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 T I Boutique Limited and its board of directors, as a body, for our work or for this report.

It is your duty to ensure that T I Boutique Limited 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 or loss of T I Boutique Limited . You consider that T I Boutique Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of T I Boutique 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 financial statements.

02/06/2026

Cornfield Accountants Limited

Chartered Accountants

5 Cornfield Terrace

Eastbourne

East Sussex

BN21 4NN

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T I Boutique Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 10879429

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,014		14,700

			14,014		14,700
CURRENT ASSETS
Debtors	5	161,784		167,335
Investments	6	799,661		482,654
Cash at bank and in hand		20,763		199,825

		982,208		849,814
Creditors: Amounts Falling Due Within One Year	7	(315,109 )		(583,392 )

NET CURRENT ASSETS (LIABILITIES)			667,099		266,422

TOTAL ASSETS LESS CURRENT LIABILITIES			681,113		281,122

Creditors: Amounts Falling Due After More Than One Year	8		-		(5,286 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,641 )		(2,580 )

NET ASSETS			678,472		273,256

CAPITAL AND RESERVES
Called up share capital			400		400
Profit and Loss Account			678,072		272,856

SHAREHOLDERS' FUNDS			678,472		273,256

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T I Boutique Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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 applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs H A Evans Director	Mr R S Arris Director
02/06/2026

The notes on pages 5 to 9 form part of these financial statements.

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T I Boutique Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

T I Boutique Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10879429 . The registered office is 5 Cornfield Terrace, Eastbourne, BN21 4NN.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Significant judgements and estimations

No significant judgements and no key assumptions have had to be made by the directors in preparing these financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases, assets held under finance leases are depreciated in the same way as owned assets:

Leasehold	over the term of the lease
Fixtures & Fittings	33.33% on cost
Computer Equipment	33.33% on cost

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T I Boutique Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Financial Instruments

Financial instruments, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are recognised on a fair value basis with any gains or losses being reported in profit or loss. For instruments quoted in an active market, the fair value corresponds to a market price.

Dividend and interest distributions are recognised in the profit or loss when the right to receive payment is established.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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T I Boutique Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 6 (2024: 6)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	4,692	23,702	22,291	50,685
Additions	-	2,104	3,414	5,518
Disposals	-	-	(209 )	(209 )

As at 31 December 2025	4,692	25,806	25,496	55,994

Depreciation
As at 1 January 2025	303	22,151	13,531	35,985
Provided during the period	939	1,071	3,989	5,999
Disposals	-	-	(4 )	(4 )

As at 31 December 2025	1,242	23,222	17,516	41,980

Net Book Value
As at 31 December 2025	3,450	2,584	7,980	14,014

As at 1 January 2025	4,389	1,551	8,760	14,700

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	135,198	132,040
Other debtors	18,786	27,495

	153,984	159,535
Due after more than one year
Other debtors	7,800	7,800

	161,784	167,335

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T I Boutique Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Current Asset Investments

	2025	2024
	£	£
Listed investments	798,661	481,654
Other investments, held for sale	1,000	1,000

	799,661	482,654

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	23,785	7,376
Bank loans and overdrafts	5,286	10,375
Other creditors	43,566	515,278
Taxation and social security	242,472	50,363

	315,109	583,392

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	5,286

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	35,776	35,776
Later than one year and not later than five years	95,403	131,179

	131,179	166,955

10. Pension Commitments

The company operates a defined contribution pension scheme for the employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £3,864 (2024 - £3,371) were due to the fund. They are included in Other Creditors.

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T I Boutique Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Related Party Transactions

Included in other creditors is an amount of £11,397 (2024 - £172,705) owed to Mr and Mrs R Arris. Interest of £1,686 (2024 - £18,579) has been charged on this loan. Mr R Arris is a director of the company.

Included in other creditors is an amount of £4,235 (2024 - £134,235) owed to Mrs H Evans, a director of the company. Interest of £7,078 (2024 - £11,110) has been charged on this loan.

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Directors	Mrs H A Evans
	Mr R S Arris

Company Number	10879429

Registered Office	5 Cornfield Terrace
	Eastbourne
	BN21 4NN

Business	Wolfelands House
	High St
	Westerham
	TN16 1RQ

Accountants	Cornfield Accountants Limited
	Chartered Accountants
	5 Cornfield Terrace
	Eastbourne
	East Sussex
	BN21 4NN