Tyto Developments Limited

Tyto Developments Limited
Contents Page
For the Period 01 December 2024 to 31 May 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Tyto Developments Limited Accountants' Report For the Period 01 December 2024 to 31 May 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Tyto Developments Limited for the year ended 31 May 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tyto Developments Limited for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Tyto Developments Limited, as a body, in accordance with the terms of our engagement letter dated 03 July 2023. Our work has been undertaken solely to prepare for your approval the accounts of Tyto Developments Limited and state those matters that we have agreed to state to the Board of Directors of Tyto Developments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tyto Developments Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Tyto Developments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Tyto Developments Limited. You consider that Tyto Developments Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Tyto Developments 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 accounts for the period ended 31 May 2026 .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough United Kingdom PE1 2DU 03 July 2026 1

Tyto Developments Limited
Accountants' Report
For the Period 01 December 2024 to 31 May 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Tyto Developments Limited for the year ended 31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tyto Developments Limited for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Tyto Developments Limited, as a body, in accordance with the terms of our engagement letter dated 03 July 2023. Our work has been undertaken solely to prepare for your approval the accounts of Tyto Developments Limited and state those matters that we have agreed to state to the Board of Directors of Tyto Developments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tyto Developments Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tyto Developments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Tyto Developments Limited. You consider that Tyto Developments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Tyto Developments 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 accounts for the period ended
31 May 2026

....................................................
aa Chartered Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
United Kingdom
PE1 2DU
03 July 2026

1

Tyto Developments Limited
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2024 £
Fixed assets
Tangible fixed assets	3	0	329,190
		0	329,190
Current assets
Debtors		801	934
Cash at bank and in hand		327	49,924
		1,128	50,858
Creditors: amount falling due within one year		(76,533)	(467,989)
Net current assets		(75,405)	(417,131)

Total assets less current liabilities		(75,405)	(87,941)
Net assets		(75,405)	(87,941)

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		(75,407)	(87,943)
Shareholders' funds		(75,405)	(87,941)

For the period ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 03 July 2026 and were signed on its behalf by:

-------------------------------
Richard John James
Director

2

Tyto Developments Limited
Notes to the Abridged Financial Statements
For the Period 01 December 2024 to 31 May 2026

General Information

Tyto Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 13764818, registration address 6 Blenheim Court, Peppercorn Close, Peterborough, Cambridgeshire, PE1 2DU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

Cessation of Trade

During the year, the company completed the sale of its trading activities and ceased trading on [date]. As a result, no further trading operations are expected to be undertaken by the company.

The financial statements have been prepared in accordance with FRS 102 Section 1A and the historical cost convention. The directors have considered the appropriateness of the going concern basis of preparation. Although the company has ceased trading, the directors consider the going concern basis to remain appropriate as, at the date of approval of these financial statements, the company has sufficient assets to settle its liabilities as they fall due and does not intend to enter liquidation or any other insolvency process.

The results for the year include the final trading activities up to the date of cessation together with any gains, losses and costs directly attributable to the cessation of trade. Following cessation, the company's activities are limited to the realisation of its remaining assets, settlement of outstanding liabilities and compliance with its statutory obligations.

The directors intend, subject to the completion of all outstanding obligations and liabilities, to apply for the company to be struck off the Register of Companies under section 1003 of the Companies Act 2006.

Turnover

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

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2.	Average number of employees Average number of employees during the period was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 December 2024	-	-
Additions	48,348	48,348
Disposals	(48,348)	(48,348)
At 31 May 2026	-	-
Depreciation
At 01 December 2024	-	-
Charge for period	-	-
On disposals	-	-
At 31 May 2026	-	-
Net book values
Closing balance as at 31 May 2026	-	-
Opening balance as at 01 December 2024	329,190	329,190

4.

Share Capital

Allotted, called up and fully paid	2026 £	2024 £
1 Ordinary A share of £1.00 each	1	1
1 Ordinary B share of £1.00 each	1	1
	2	2

3

Registered Number: 13764818
England and Wales
TYTO DEVELOPMENTS LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 31 May 2026