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Company registration number: 10844207 TKPC 1 LIMITED Unaudited Financial statements Information for filing with the registrar For the Year Ended 31 December 2025 Coveney Nicholls Limited Chartered Accountants The Old Wheel House 31/37 Church Street Reigate Surrey UK RH2 0AD
TKPC 1 LIMITED Registered number:10844207
Statement of Financial Position As at 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 109
|  |  | - |  | 109
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 841,925 |  | 968,148 |
Current asset investments | 6 | 39,770 |  | 67,606 |
Cash at bank and in hand |  | 375 |  | 566 |
|  | 882,070 |  | 1,036,320 |
Creditors: amounts falling due within one year | 7 | (1,044,297) |  | (1,257,195) |
Net current liabilities |  |  | (162,227) |  | (220,875)
Total assets less current liabilities |  |  | (162,227) |  | (220,766)
Net liabilities |  |  | (162,227) |  | (220,766)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (162,327) |  | (220,866)
|  |  | (162,227) |  | (220,766)
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TKPC 1 LIMITED Registered number:10844207
Statement of Financial Position (continued) As at 31 December 2025 The director considers 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 director acknowledges his 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 on 7 August 2026.
T K H Kemp
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
TKPC 1 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 the registered office is The Old Wheel House, 31/37 Church Street, Reigate, Surrey, RH2 0AD, England. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | 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: 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | 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. Page 3
TKPC 1 LIMITED
Notes to the Financial Statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
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:
|  |  |  | Office equipment | - | 33% | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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TKPC 1 LIMITED
Notes to the Financial Statements For the Year Ended 31 December 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 475
| At 31 December 2025 | 475
| Depreciation |
| At 1 January 2025 | 366
| Charge for the year on owned assets | 109
| At 31 December 2025 | 475
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | 109
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 783,805 | 924,898
| Other debtors | 58,120 | 43,250
|  | 841,925 | 968,148
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TKPC 1 LIMITED
Notes to the Financial Statements For the Year Ended 31 December 2025
6. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unlisted investments | 39,770 | 67,606
|  | 39,770 | 67,606
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 10,209 | -
| Corporation tax | 1,998 | 1,720
| Other creditors | 1,000,314 | 1,253,776
| Accruals and deferred income | 31,776 | 1,699
|  | 1,044,297 | 1,257,195
8. | Related party transactinos
During the year the company participated in transactions with Link Capital (UK) Ltd, M&T Limited and TK&PC2 Limited, related parties by virtue of the common shareholder and director Mr T Kemp. During the year the company charged Link Capital (UK) Limited management fees of £55,000 (2024: £20,000). Commissions of £140 (2024 - £4,698) were also charged to Link Capital (UK) Limited. Commissions payable to Link Capital (UK) Limited totalled £nil (2024 - £1,000). At the year end the balance owed by Link Capital (UK) Limited to TKPC 1 Limited was £55,000 (2024 - £40,000). The company loaned TK&PC2 Limited £72,079 (2024 - £58,000) during the period. A total of £128,910 (2024 - £nil) was repaid in the period. Interest of £52,000 (2024 - £17,400) was charged on these funds. At the year-end a balance of £53,169 (2024 - £75,400) was owed from TK&PC2 Limited. The company loaned M&T Limited £3,000 (2024 - £nil). The balance outstanding at the year-end was £3,000 (2024 - £nil). Interest payable to Mr T Kemp on the director's loan funding was £50,485 (2024 - £34,401). Page 6
TKPC 1 LIMITED
Notes to the Financial Statements For the Year Ended 31 December 2025
9. | Director's advances, credits and guarantees
|  |  | 2025 |  |
|  | Balance brought forward | Advances/(credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| T K H Kemp | (1,000,000) | - | - | (1,000,312)
|  |  | 2024 |  |
|  | Balance brought forward | Advances/(credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| T K H Kemp | (1,000,000) | - | - | (1,000,000)
10. | Controlling party
The immediate and ultimate parent company is Evolve Group Holdings Limited, which is under the control of Mr T Kemp.
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