Company Registration No. SC685187 (Scotland)
TOURNESOL SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
THE A9 PARTNERSHIP LIMITED
Chartered Accountants
57/59 High Street
Dunblane
FK15 0EE
TOURNESOL SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
TOURNESOL SERVICES LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,358
420
Investment property
5
214,211
90,110
216,569
90,530
Current assets
Debtors
6
217
-
0
Cash at bank and in hand
3,120
2,939
3,337
2,939
Creditors: amounts falling due within one year
7
(66,717)
(92,120)
Net current liabilities
(63,380)
(89,181)
Total assets less current liabilities
153,189
1,349
Creditors: amounts falling due after more than one year
8
(156,000)
-
0
Net (liabilities)/assets
(2,811)
1,349
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(2,813)
1,347
Total equity
(2,811)
1,349
TOURNESOL SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2026
31 January 2026
- 2 -

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 12 June 2026 and are signed on its behalf by:
Mr M Hehir
Ms L Zhang
Director
Director
Company registration number SC685187 (Scotland)
TOURNESOL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Tournesol Services Limited is a private company limited by shares incorporated in Scotland. The registered office is 57/59 High Street, Dunblane, Perthshire, Scotland, FK15 0EE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

TOURNESOL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

TOURNESOL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
TOURNESOL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2025
747
Additions
2,724
At 31 January 2026
3,471
Depreciation and impairment
At 1 February 2025
327
Depreciation charged in the year
786
At 31 January 2026
1,113
Carrying amount
At 31 January 2026
2,358
At 31 January 2025
420
5
Investment property
2026
£
Fair value
At 1 February 2025
90,110
Additions
124,101
At 31 January 2026
214,211
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Corporation tax recoverable
217
-
0
7
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
-
0
217
Other creditors
66,717
91,903
66,717
92,120
TOURNESOL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 7 -
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
156,000
-
0

The long term borrowings are secured on the investment properties. The terms are interest only over 9 years.

9
Related party transactions

Management fees have been received in respect of managing a property owned by the directors.

2026-01-31 2025-02-01 false false false 12 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr M Hehir Ms L Zhang SC685187 2025-02-01 2026-01-31 SC685187 2026-01-31 SC685187 2025-01-31 SC685187 core:OtherPropertyPlantEquipment 2026-01-31 SC685187 core:OtherPropertyPlantEquipment 2025-01-31 SC685187 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 SC685187 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 SC685187 core:Non-currentFinancialInstruments core:AfterOneYear 2026-01-31 SC685187 core:Non-currentFinancialInstruments core:AfterOneYear 2025-01-31 SC685187 core:CurrentFinancialInstruments 2026-01-31 SC685187 core:CurrentFinancialInstruments 2025-01-31 SC685187 core:ShareCapital 2026-01-31 SC685187 core:ShareCapital 2025-01-31 SC685187 core:RetainedEarningsAccumulatedLosses 2026-01-31 SC685187 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC685187 bus:Director1 2025-02-01 2026-01-31 SC685187 bus:Director2 2025-02-01 2026-01-31 SC685187 core:FurnitureFittings 2025-02-01 2026-01-31 SC685187 2024-02-01 2025-01-31 SC685187 core:OtherPropertyPlantEquipment 2025-01-31 SC685187 core:OtherPropertyPlantEquipment 2025-02-01 2026-01-31 SC685187 2025-01-31 SC685187 core:Non-currentFinancialInstruments 2026-01-31 SC685187 core:Non-currentFinancialInstruments 2025-01-31 SC685187 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC685187 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC685187 bus:FRS102 2025-02-01 2026-01-31 SC685187 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC685187 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP