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Registered number: 07699315
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| THAMES VALLEY REGION LIMITED
THAMES VALLEY REGION LIMITED |  |
COMPANY INFORMATION
Directors | Mrs P I Roberts
| Mr R Roberts
Registered number | 07699315
Registered office | Unit 11
| Wyvols Court Farm
| Basingstoke Road
| Reading
| Berkshire
| RG7 1WY
Accountants | Menzies LLP
| Chartered Accountants
| Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
THAMES VALLEY REGION LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
THAMES VALLEY REGION LIMITED REGISTERED NUMBER:07699315 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 70,906 |  | 89,389
Tangible assets | 5 |  | 50,760 |  | 54,105
|  |  | 121,666 |  | 143,494
Current assets |  |  |  |  |
Stocks |  | 16,010 |  | 17,447 |
Debtors: amounts falling due within one year | 6 | 36,391 |  | 66,185 |
Cash at bank and in hand |  | 84,782 |  | 56,202 |
|  | 137,183 |  | 139,834 |
Creditors: amounts falling due within one year | 7 | (222,845) |  | (202,116) |
Net current liabilities |  |  | (85,662) |  | (62,282)
Total assets less current liabilities |  |  | 36,004 |  | 81,212
Creditors: amounts falling due after more than one year | 8 |  | (15,835) |  | (23,733)
Net assets |  |  | 20,169 |  | 57,479
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,000 |  | 2,000
Share premium account |  |  | 66,662 |  | 66,662
Capital redemption reserve |  |  | 4,061 |  | 4,061
Profit and loss account |  |  | (52,554) |  | (15,244)
|  |  | 20,169 |  | 57,479
Page 1
THAMES VALLEY REGION LIMITED REGISTERED NUMBER:07699315 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 by:
................................................ Mr R Roberts
Director
Date: 27 July 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
THAMES VALLEY REGION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The Company is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page. 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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | 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.
| 2.4 | 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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
THAMES VALLEY REGION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 20 | years
|  |  |  | Franchise | - | 5 | years
| 2.6 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 10% straight line
|  |  |  | Plant and machinery | - | 15% straight line
|  |  |  | Motor Vehicles | - | 15% straight line
|  |  |  | Fixtures and fittings and equipment | - | 25% straight line
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.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 4
THAMES VALLEY REGION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
3. | Employees
| The average monthly number of employees, including Directors, during the year was 27 (2024 - 26).
4. | Intangible assets
|  | Franchise | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 13,000 | 369,668 | 382,668
| At 31 December 2025 | 13,000 | 369,668 | 382,668
| Amortisation |  |  |
| At 1 January 2025 | 13,000 | 280,279 | 293,279
| Charge for the year on owned assets | - | 18,483 | 18,483
| At 31 December 2025 | 13,000 | 298,762 | 311,762
| Net book value |  |  |
| At 31 December 2025 | - | 70,906 | 70,906
| At 31 December 2024 | - | 89,389 | 89,389
Page 5
THAMES VALLEY REGION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2025 | 31,588 | 231,828 | 15,179 | 55,482 | 334,077
| Additions | 50 | 14,472 | 887 | - | 15,409
| At 31 December 2025 | 31,638 | 246,300 | 16,066 | 55,482 | 349,486
| Depreciation |  |  |  |  |
| At 1 January 2025 | 25,003 | 197,115 | 14,685 | 43,169 | 279,972
| Charge for the year on owned assets | 3,161 | 12,013 | 205 | 3,375 | 18,754
| At 31 December 2025 | 28,164 | 209,128 | 14,890 | 46,544 | 298,726
| Net book value |  |  |  |  |
| At 31 December 2025 | 3,474 | 37,172 | 1,176 | 8,938 | 50,760
| At 31 December 2024 | 6,585 | 34,713 | 494 | 12,313 | 54,105
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 36,391 | 66,185
|  | 36,391 | 66,185
Page 6
THAMES VALLEY REGION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 21,149 | 8,243
| Trade creditors | 83,019 | 95,287
| Other taxation and social security | 107,287 | 71,536
| Obligations under finance lease and hire purchase contracts | - | 5,391
| Other creditors | 6,925 | 17,409
| Accruals and deferred income | 4,465 | 4,250
|  | 222,845 | 202,116
| The loan is secured via a personal garauntee on the loan.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 15,835 | 10,278
| Net obligations under finance leases and hire purchase contracts | - | 6,935
| Other creditors | - | 6,520
|  | 15,835 | 23,733
| The loan is secured over the Company assets by the virtue of fixed and floated charges. Included within other creditors falling due after more than one year, there is a Directors loan total of £nil (2024 - £6,520) which is interest free and repayable on demand.
9. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 25,000 | 25,000
|  | 25,000 | 25,000
Page 7