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Registered number: 01793943
Tipedge Limited
Financial Statements
For The Year Ended 31 December 2025
Oakensen
Chartered Accountants
Bryer Ash Business Park
Trowbridge
Wiltshire
BA14 8HE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01793943
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 280,294 286,605
Investment Properties 5 1,095,904 1,000,215
1,376,198 1,286,820
CURRENT ASSETS
Debtors 6 282,904 290,285
Cash at bank and in hand 19,404 83,996
302,308 374,281
Creditors: Amounts Falling Due Within One Year 7 (55,577 ) (38,369 )
NET CURRENT ASSETS (LIABILITIES) 246,731 335,912
TOTAL ASSETS LESS CURRENT LIABILITIES 1,622,929 1,622,732
Creditors: Amounts Falling Due After More Than One Year 8 (69,865 ) (84,604 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (53,384 ) (65,884 )
NET ASSETS 1,499,680 1,472,244
CAPITAL AND RESERVES
Called up share capital 9 100 100
Non-distributable revenue reserve 578,341 470,152
Profit and Loss Account 921,239 1,001,992
SHAREHOLDERS' FUNDS 1,499,680 1,472,244
Page 1
Page 2
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
D L Norris
Director
1 July 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tipedge Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01793943 . The registered office is 29 Twyford Gardens, Adderbury, Banbury, Oxfordshire, OX17 3JJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
2.3. 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:
Freehold Nil
Plant & Machinery 5 year straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2025 261,565 152,965 414,530
Additions - 3,600 3,600
As at 31 December 2025 261,565 156,565 418,130
Depreciation
As at 1 January 2025 - 127,925 127,925
Provided during the period - 9,911 9,911
As at 31 December 2025 - 137,836 137,836
Net Book Value
As at 31 December 2025 261,565 18,729 280,294
As at 1 January 2025 261,565 25,040 286,605
Page 4
Page 5
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 1,000,215
Additions 95,689
As at 31 December 2025 1,095,904
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,445 2,285
Other debtors 279,459 288,000
282,904 290,285
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,868 -
Bank loans and overdrafts 5,635 5,705
Other creditors 17,484 16,724
Taxation and social security 20,590 15,940
55,577 38,369
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 69,865 75,429
Other creditors - 9,175
69,865 84,604
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
10. Reserves
Non-distributable revenue reserve Profit and Loss Account
£ £
As at 1 January 2025 470,152 1,001,992
Profit for the year and total comprehensive income - 14,936
Deferred taxation arising on revaluation 12,500 -
Transfer to/from Other Reserves - (95,689)
Transfer to/from Profit & Loss Account 95,689 -
As at 31 December 2025 578,341 921,239
Page 6