TUNES IN THE DUNES LIMITED


Directors	JOB, Robert
	JOB, Thomas


Registered Address	11a Kimberley Park Road
	Falmouth
	TR11 2DA


Registered Number	09266831 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		99,075		-
Tangible assets	4		173,817		109,339
			272,892		109,339
Current assets
Debtors	5	554,634		305,690
Cash at bank and on hand		223,043		768,069
		777,677		1,073,759
Creditors amounts falling due within one year	6	(326,127)		(466,474)
Net current assets (liabilities)			451,550		607,285
Total assets less current liabilities			724,442		716,624
Creditors amounts falling due after one year	7		-		(6,606)
Provisions for liabilities	8		(12,487)		(27,335)
Net assets			711,955		682,683
Capital and reserves
Called up share capital			4		4
Profit and loss account			711,951		682,679
Shareholders' funds			711,955		682,683

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 March 2026, and are signed on its behalf by:

JOB, Thomas
Director
Registered Company No. 09266831

TUNES IN THE DUNES LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	20
	Vehicles	10
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	102,113	102,113
At 31 October 25	102,113	102,113
Amortisation and impairment
Charge for year	3,038	3,038
At 31 October 25	3,038	3,038
Net book value
At 31 October 25	99,075	99,075
At 31 October 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 November 24	133,876	42,840	-	5,016	181,732
Additions	80,419	3,250	23,437	4,800	111,906
At 31 October 25	214,295	46,090	23,437	9,816	293,638
Depreciation and impairment
At 01 November 24	67,106	4,284	-	1,003	72,393
Charge for year	36,797	4,181	4,687	1,763	47,428
At 31 October 25	103,903	8,465	4,687	2,766	119,821
Net book value
At 31 October 25	110,392	37,625	18,750	7,050	173,817
At 31 October 24	66,770	38,556	-	4,013	109,339

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	33,768	-
Other debtors	434,528	249,224
Prepayments and accrued income	86,338	56,466
Total	554,634	305,690

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	77,111	179,137
Bank borrowings and overdrafts	6,659	10,054
Taxation and social security	1,504	1,862
Other creditors	3,937	6,930
Accrued liabilities and deferred income	236,916	268,491
Total	326,127	466,474

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	6,606
Total	-	6,606

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	12,487	27,335
Total	12,487	27,335