REGISTERED NUMBER: SC822079 (Scotland)

Unaudited Financial Statements

for the Period 9 September 2024 to 30 September 2025

for

Tier One People UK Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms N Mills

REGISTERED OFFICE:

4a Glenfinlas Street

Edinburgh

Midlothian

EH3 6AQ

REGISTERED NUMBER:

SC822079 (Scotland)

ACCOUNTANTS:

One Accounting Ltd

Chartered Management Accountants

4a Glenfinlas Street

Edinburgh

Midlothian

EH3 6AQ

CURRENT ASSETS

Debtors

4

1,923

Cash at bank

500

2,423

CREDITORS

Amounts falling due within one year

5

64,686

NET CURRENT LIABILITIES

(62,263

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(62,263

)

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

(63,263

)

(62,263

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 9 June 2026 and were signed by:

Ms N Mills - Director

1.	STATUTORY INFORMATION

Tier One People UK Ltd is a private company, limited by shares , registered in Scotland. 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.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

Debt instruments, including loans and other accounts receivable and payable are initially measured at transaction price adjusted for transaction costs. They are subsequently recognised at amortised costs using the effective interest method.

Creditors payable within one year, typically trade payables, are measured initially and subsequently at theundiscounted amount of the cash or other consideration expected to be paid.

Debtors payable within one year, typically trade receivables, are measured initially and subsequently at theundiscounted amount of the cash or other consideration expected to be received.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At the balance sheet date the Company's liabilities exceed its assets. The Company meets its day to day working capital requirements from loans from related parties. The financial statements were prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future. The Director believes that the financial statements should be prepared on a going concern basis and appropriate funding will be available if required.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

1,000

VAT

923

1,923

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

999

Amounts owed to group undertakings

63,684

Social security and other taxes

3

64,686

6.	RELATED PARTY DISCLOSURES

From time to time the company enters into transactions with other Companies under common control or

in which significant influence is held by the directors. Where these transactions have been made under

normal market conditions specific details are not provided.

Balances owed to companies in which the directors exert influence:

*Tier One International Group - £12,062.53

*Case Services Ltd - £12,323.65

*Tier 1 HR Solutions - £20,172.67

*Caber Group Holdings - £19,124.79

The above loans are repayable upon demand and are interest free.