IRIS Accounts Production v26.1.10.61 13073666 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 0 0 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13073666 2024-12-31 13073666 2025-12-31 13073666 2025-01-01 2025-12-31 13073666 2023-12-31 13073666 2024-01-01 2024-12-31 13073666 2024-12-31 13073666 ns15:EnglandWales 2025-01-01 2025-12-31 13073666 ns14:PoundSterling 2025-01-01 2025-12-31 13073666 ns10:Director1 2025-01-01 2025-12-31 13073666 ns10:Director2 2025-01-01 2025-12-31 13073666 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13073666 ns10:SmallEntities 2025-01-01 2025-12-31 13073666 ns10:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13073666 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 13073666 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13073666 ns10:FullAccounts 2025-01-01 2025-12-31 13073666 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 13073666 ns10:RegisteredOffice 2025-01-01 2025-12-31 13073666 ns5:CurrentFinancialInstruments 2025-12-31 13073666 ns5:CurrentFinancialInstruments 2024-12-31 13073666 ns5:Non-currentFinancialInstruments 2025-12-31 13073666 ns5:Non-currentFinancialInstruments 2024-12-31 13073666 ns5:ShareCapital 2025-12-31 13073666 ns5:ShareCapital 2024-12-31 13073666 ns5:RevaluationReserve 2025-12-31 13073666 ns5:RevaluationReserve 2024-12-31 13073666 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 13073666 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 13073666 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 13073666 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 13073666 ns5:Secured 2025-12-31 13073666 ns5:Secured 2024-12-31 13073666 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 13073666 (England and Wales)

TL DEVELOPMENT PROPERTY LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

TL DEVELOPMENT PROPERTY LTD (REGISTERED NUMBER: 13073666) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 7 |

| TL DEVELOPMENT PROPERTY LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | A Fowell

| L Pollitt

| REGISTERED OFFICE: | Whitby Court

| Abbey Road

| Shepley

| HUDDERSFIELD

| West Yorkshire

| HD8 8EL

| REGISTERED NUMBER: | 13073666 (England and Wales)

| ACCOUNTANTS: | FINLAYSON & CO

| Whitby Court

| Abbey Road

| Shepley

| HUDDERSFIELD

| West Yorkshire

| HD8 8EL

TL DEVELOPMENT PROPERTY LTD (REGISTERED NUMBER: 13073666) |

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 475,000 |  | 374,392 |  |

CURRENT ASSETS

Debtors | 5 | 663 |  | 663 |  |

Cash at bank and in hand | 1,424 |  | 832 |  |

2,087 |  | 1,495 |  |

CREDITORS

Amounts falling due within one year | 6 | 459,010 |  | 282,040 |  |

NET CURRENT LIABILITIES | (456,923 | ) | (280,545 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 18,077 |  | 93,847 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 3,544 |  | 100,000 |  |

NET ASSETS/(LIABILITIES) | 14,533 |  | (6,153 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Revaluation reserve | 11 | 52,978 |  | - |  |

Retained earnings | (38,545 | ) | (6,253 | ) |

SHAREHOLDERS' FUNDS | 14,533 |  | (6,153 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

TL DEVELOPMENT PROPERTY LTD (REGISTERED NUMBER: 13073666) |

STATEMENT OF FINANCIAL POSITION - continued

31 DECEMBER 2025

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 Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

L Pollitt - Director

A Fowell - Director

TL DEVELOPMENT PROPERTY LTD (REGISTERED NUMBER: 13073666) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| TL Development Property Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the 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 as modified by the revaluation of certain assets.

| 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 £.

| 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.

| Going concern note

| The accounts have been drawn up on a going concern basis after assurance the company will benefit from the continued support of the director.

3. | EMPLOYEES AND DIRECTORS

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

TL DEVELOPMENT PROPERTY LTD (REGISTERED NUMBER: 13073666) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 374,392 |  |

| Additions | 50,280 |  |

| Disposals | (2,650 | ) |

| Revaluations | 52,978 |  |

| At 31 December 2025 | 475,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 475,000 |  |

| At 31 December 2024 | 374,392 |  |

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2025 | 52,978 |  |

| Cost | 422,022 |  |

475,000 |  |

| If Investment properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 422,022 |  | 71,368 |  |

| Investment properties were valued on an open market basis on 31 December 2025 by the directors .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 663 |  | 663 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 342,675 |  | 165,029 |  |

| Other creditors | 116,335 |  | 117,011 |  |

459,010 |  | 282,040 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 3,544 |  | 100,000 |  |

TL DEVELOPMENT PROPERTY LTD (REGISTERED NUMBER: 13073666) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Mortgage Loans | 342,675 |  | 165,029 |  |

| Director Loan | - |  | 100,000 |  |

342,675 |  | 265,029 |  |

| Lendco Mortgage Servicing Limited holds fixed charges on:

| 71 Main Avenue, Totley Rise, Sheffield, S17 4FH. Registered under title number YWE12599. Registered on 19th September 2024.

| 18 The Gate, Dodworth, Barnsley, S75 3LE. Registered under title number SYK337995. Registered on 10th January 2025.

9. | LEGAL CHARGE

| Mr Lewis James Pollitt holds a legal charge on the property F/H 71 Main Avenue, Sheffield, S17 4FH. Registered under title number YWE12599. Registered on 17th December 2024.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RESERVES

| Revaluation

| reserve

£ |

| Revaluation | 52,978 |  |

| At 31 December 2025 | 52,978 |  |

| TL DEVELOPMENT PROPERTY LTD |

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

TL DEVELOPMENT PROPERTY LTD

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

3 June 2026