REGISTERED NUMBER: 05559735 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

TVR Restorations Ltd

Page

Chartered accountants' report

1

Statement of financial position

2

to

3

Notes to the financial statements

4

to

7

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 Report of the director 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 TVR Restorations Ltd for the year ended 30 September 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity 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 TVR Restorations Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of TVR Restorations Ltd and state those matters that we have agreed to state to the director of TVR Restorations Ltd 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 TVR Restorations Ltd and its director for our work or for this report.

It is your duty to ensure that TVR Restorations Ltd 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 TVR Restorations Ltd. You consider that TVR Restorations Ltd 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 TVR Restorations Ltd. 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.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

24 June 2026

Fixed assets

Tangible assets

5

21,257

990

Investment property

6

85,000

60,000

106,257

60,990

Current assets

Debtors

7

470

4,015

Cash at bank

17,637

6,916

18,107

10,931

Creditors

Amounts falling due within one year

8

95,494

65,184

Net current liabilities

(77,387

)

(54,253

)

Total assets less current liabilities

28,870

6,737

Provisions for liabilities

6,250

-

Net assets

22,620

6,737

Capital and reserves

Called up share capital

9

1

1

Fair value reserve

10

18,750

-

Retained earnings

3,869

6,736

Shareholders' funds

22,620

6,737

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 June 2026 and were signed by:

T J Vergerson - Director

1.	Statutory information

TVR Restorations Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05559735

Registered office:

River House

Main Street

Careby

Stamford

Lincolnshire

PE9 4EA

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

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Plant and machinery

-

25% on a straight line basis

Motor vehicles

-

25% on a straight line basis

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 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 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

5.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 October 2024

6,237

23,260

29,497

Additions

-

35,389

35,389

Disposals

-

(23,260

)

(23,260

)

At 30 September 2025

6,237

35,389

41,626

Depreciation

At 1 October 2024

5,419

23,088

28,507

Charge for year

205

14,788

14,993

Eliminated on disposal

-

(23,131

)

(23,131

)

At 30 September 2025

5,624

14,745

20,369

Net book value

At 30 September 2025

613

20,644

21,257

At 30 September 2024

818

172

990

6.	Investment property

Total

£

Fair value

At 1 October 2024

60,000

Revaluations

25,000

At 30 September 2025

85,000

Net book value

At 30 September 2025

85,000

At 30 September 2024

60,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

25,000

Cost

60,000

85,000

Investment property was valued on fair value basis on 30 September 2025 by the director .

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

3,476

Other debtors

52

-

Prepayments

418

539

470

4,015

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

33

Directors' loan accounts

94,513

64,219

Accrued expenses

981

932

95,494

65,184

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

10.

Reserves

Fair

value

reserve

£

Prop reval & Def tax

18,750

At 30 September 2025

18,750