Tomlinson Estate Management Limited


Director	Mr T Tomlinson


Registered Address	143 Imperial House Lenton Boulevard
	Nottingham
	NG7 2BT


Registered Number	06173940 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		12,087		11,796
Investments	5		167,501		167,501
			179,588		179,297
Current assets
Debtors	6	195,370		254,489
Cash at bank and on hand		376,829		333,625
		572,199		588,114
Creditors amounts falling due within one year	7	(496,511)		(587,395)
Net current assets (liabilities)			75,688		719
Total assets less current liabilities			255,276		180,016
Provisions for liabilities	8		(3,022)		(2,717)
Net assets			252,254		177,299
Capital and reserves
Called up share capital			6		6
Profit and loss account			252,248		177,293
Shareholders' funds			252,254		177,299

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 4 August 2026, and are signed on its behalf by:

Mr T Tomlinson
Director
Registered Company No. 06173940

Tomlinson Estate Management Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	15
	Fixtures and fittings	15
	Vehicles	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Related parties
	At the year end, the Company owed £131,128 (2025: £131,128) to TT Work Limited, a company under the common control of the director, and £90,096 (2025: £90,096) to Homebillsinc Limited, a company under the common control of the director.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	12		12

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	50,417
	Additions	4,960
	At 31 March 26	55,377
	Depreciation and impairment
	At 01 April 25	38,621
	Charge for year	4,669
	At 31 March 26	43,290
	Net book value
	At 31 March 26	12,087
	At 31 March 25	11,796

5.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 April 25	167,501
	At 31 March 26	167,501
	Net book value
	At 31 March 26	167,501
	At 31 March 25	167,501

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	75,303	108,206
Other debtors	116,995	143,936
Prepayments and accrued income	3,072	2,347
Total	195,370	254,489


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	139,804	161,349
Bank borrowings and overdrafts	-	46,646
Taxation and social security	132,748	136,993
Other creditors	221,460	239,907
Accrued liabilities and deferred income	2,499	2,500
Total	496,511	587,395


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	3,022	2,717
Total	3,022	2,717

9.	Share capital
	The company has an allotted share capital of 100 ordinary shares of £1 each. The aggregate nominal value of the allotted share capital is £100. The total called up share capital which is paid is: 3 A Ordinary shares of £1 each 1 B Ordinary share of £1 each 1 C Ordinary share of £1 each 1 D Ordinary share of £1 each