ACCOUNTS - Final Accounts

Registered number: 00910180

TIARCO LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

TIARCO LIMITED

REGISTERED NUMBER: 00910180

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		493		583
			493		583
Current assets
Cash at bank and in hand	5	53,267		31,309
		53,267		31,309
Current liabilites
Creditors: amounts falling due within one year	6	(13,394)		(6,488)
Net current assets			39,873		24,821
Total assets less current liabilities			40,366		25,404

Net assets			40,366		25,404

Capital and reserves
Called up share capital	7	5,000	5,000
Profit and loss account		35,366	20,404
		40,366	25,404

Page 1

TIARCO LIMITED

REGISTERED NUMBER: 00910180

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

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 comprehensive income 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:

A F Pollard

Director

Date: 4 August 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2

TIARCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Tiarco Limited is a private company, limited by share capital and incorporated in England and Wales.

The registered office address is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB.

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

Going concern

The accounts have been prepared on a going concern basis as the director believes the Company has sufficient support to enable it to continue trading for at least the next twelve months.

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. 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.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 3

TIARCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Improvements to property	-	20%	Straight-line method
Fixtures & fittings	-	15%	Reducing balance basis
Computer equipment	-	15%	Reducing balance basis

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

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.

2.7

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.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

Page 4

TIARCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

	Improvements to property	Fixtures & fittings	Computer equipment	Total
	£	£	£	£
Cost or valuation
At 1 April 2025	11,157	11,330	17,565	40,052
At 31 March 2026	11,157	11,330	17,565	40,052
Depreciation
At 1 April 2025	11,157	11,300	17,012	39,469
Charge for the year on owned assets	-	7	83	90
At 31 March 2026	11,157	11,307	17,095	39,559
Net book value
At 31 March 2026	-	23	470	493
At 31 March 2025	-	30	553	583

5.	Cash and cash equivalents
		2026	2025
		£	£

	Cash at bank and in hand	53,267	31,309

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	3,550	1,579
Other creditors	7,878	3,038
Accruals and deferred income	1,966	1,871
	13,394	6,488

Page 5

TIARCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

5,000 (2025 - 5,000) Ordinary shares of £1 each	5,000	5,000

8.	Related party transactions
	At 31 March 2026 the Company owed £7,878 (2025: £3,038) to A F Pollard, the director. No interest was charged on this loan and there are no specific repayment terms. Tiarco Limited provided consultancy services to Loheat Limited of £29,440 (2025: £25,404). A F Pollard is a director and shareholder of both companies. At the year end the balance owed to the Company was £nil (2025: £nil).

9.	Controlling party

The Company is jointly controlled by A F Pollard and G Pollard.

Page 6