Tscheme Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 04000985

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	63,616		76,671
Cash at bank and in hand		120,430		110,191

		184,046		186,862
Creditors: Amounts Falling Due Within One Year	6	(18,396 )		(24,757 )

NET CURRENT ASSETS (LIABILITIES)			165,650		162,105

TOTAL ASSETS LESS CURRENT LIABILITIES			165,650		162,105

NET ASSETS			165,650		162,105

Income and Expenditure Account			165,650		162,105

MEMBERS' FUNDS			165,650		162,105

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Dr Carol Buttle

Director

23rd July 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Tscheme Limited Registered number 04000985 is a limited by guarantee company incorporated in England & Wales. The Registered Office is Tscheme Limited, Mulberry Grove, Suite 3653, Wokingham, RG40 9NN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income and expenditure account over its estimated economic life of 10 years.

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 7)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	70,000
Disposals	(70,000 )

As at 31 December 2025	-

Amortisation
As at 1 January 2025	70,000
Disposals	(70,000 )

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	54,601	59,371
Prepayments and accrued income	9,015	17,300

	63,616	76,671

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Tscheme Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,622	15
Corporation tax	410	446
VAT	13,794	14,639
Accruals and deferred income	570	9,657

	18,396	24,757

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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