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Registered number: 04724865 THE MORTGAGE STORE (T.M.S) LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
THE MORTGAGE STORE (T.M.S) LIMITED REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE MORTGAGE STORE (T.M.S) LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Mortgage Store (T.M.S) Limited for the year ended 31 October 2025 which comprise the Balance sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html. This report is made solely to the Board of directors of The Mortgage Store (T.M.S) Limited, as a body, in accordance with the terms of our engagement letter dated 1st September 2009. Our work has been undertaken solely to prepare for your approval the financial statements of The Mortgage Store (T.M.S) Limited and state those matters that we have agreed to state to the Board of directors of The Mortgage Store (T.M.S) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Mortgage Store (T.M.S) Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that The Mortgage Store (T.M.S) Limited 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 The Mortgage Store (T.M.S) Limited. You consider that The Mortgage Store (T.M.S) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of The Mortgage Store (T.M.S) Limited. 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. Colledge Redfern Glantaf Office Llanfallteg Whitland Carmarthenshire SA34 0UT 30 June 2026 Page 1
THE MORTGAGE STORE (T.M.S) LIMITED REGISTERED NUMBER: 04724865 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 25,568 |  | 37,874
|  |  | 25,568 |  | 37,874
Current assets |  |  |  |  |
Debtors | 4 | 42,719 |  | 96,001 |
Cash at bank and in hand | 5 | 622,561 |  | 307,754 |
|  | 665,280 |  | 403,755 |
Creditors: amounts falling due within one year | 6 | (475,555) |  | (313,411) |
Net current assets |  |  | 189,725 |  | 90,344
Total assets less current liabilities |  |  | 215,293 |  | 128,218
Net assets |  |  | 215,293 |  | 128,218
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 215,193 |  | 128,118
|  |  | 215,293 |  | 128,218
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THE MORTGAGE STORE (T.M.S) LIMITED REGISTERED NUMBER: 04724865 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2026.
J Deane
Director
The notes on pages 4 to 7 form part of these financial statements. Page 3
THE MORTGAGE STORE (T.M.S) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The Mortgage Store (T.M.S) Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 04724865. The registered office is Fountain Court 2 Victoria Square, Victoria Street, St. Albans, Hertfordshire, England, AL1 3TF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 4
THE MORTGAGE STORE (T.M.S) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 10 Year Straight Line
|  |  |  | Fixtures & fittings | - | 20% Reducing Balance
|  |  |  | Office equipment | - | 20% Reducing Balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 5
THE MORTGAGE STORE (T.M.S) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Tangible fixed assets
|  | Plant & machinery | Fixtures & fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 November 2024 | 80,094 | 11,100 | 132,960 | 224,154
| At 31 October 2025 | 80,094 | 11,100 | 132,960 | 224,154
| Depreciation |  |  |  |
| At 1 November 2024 | 62,902 | 10,448 | 112,930 | 186,280
| Charge for the year on owned assets | 6,788 | 135 | 5,382 | 12,305
| At 31 October 2025 | 69,690 | 10,583 | 118,312 | 198,585
| Net book value |  |  |  |
| At 31 October 2025 | 10,404 | 517 | 14,648 | 25,569
| At 31 October 2024 | 17,192 | 652 | 20,030 | 37,874
Page 6
THE MORTGAGE STORE (T.M.S) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Trade debtors | 40,962 | 38,518
|  | 40,962 | 38,518
| Due within one year |  |
| Other debtors | 1,757 | 57,483
|  | 42,719 | 96,001
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 622,561 | 307,754
| Less: bank overdrafts | (6,131) | (16,453)
|  | 616,430 | 291,301
6. | Creditors:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank Loan | 6,131 | 16,453
| Other loans | 25,661 | 21,512
| Trade creditors | 138 | 986
| Corporation tax | 227,270 | 131,995
| Other taxation and social security | 71,528 | 73,731
| Other creditors | 38,935 | 68,734
| Accruals and deferred income | 105,892 | -
|  | 475,555 | 313,411
Page 7