ACCOUNTS - Final Accounts preparation

Registered number: 15300344

TI & TI LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

TI & TI LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TI & TI LIMITED
FOR THE YEAR ENDED 30 NOVEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TI & TI LIMITED for the year ended 30 November 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/en/uk/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the director of TI & TI LIMITED in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of TI & TI LIMITED and state those matters that we have agreed to state to the director of TI & TI LIMITED in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TI & TI LIMITED and its director for our work or for this report.

It is your duty to ensure that TI & TI LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of TI & TI LIMITED. You consider that TI & TI LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of TI & TI 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 financial statements.

Gilchrists AB LLP

Chartered Certified Accountants

2 Woodberry Grove

London

N12 0DR

13 August 2026

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TI & TI LIMITED

REGISTERED NUMBER: 15300344

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		5,040		5,040
			5,040		5,040
Current assets
Debtors: amounts falling due within one year	5	608,587		265,000
Cash at bank and in hand	6	417		179,241
		609,004		444,241
Creditors: amounts falling due within one year	7	(616,240)		(450,387)
Net current liabilities			(7,236)		(6,146)
Total assets less current liabilities			(2,196)		(1,106)

Net liabilities			(2,196)		(1,106)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(2,296)	(1,206)
	(2,196)	(1,106)

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 profit and loss account 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:

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TI & TI LIMITED

REGISTERED NUMBER: 15300344

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

Sina Darvish-kojouri

Director

Date: 13 August 2026

The notes on pages 4 to 6 form part of these financial statements.

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TI & TI LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

The company is a private company limited by shares, registered in England.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.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.3

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.

2.4

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.

2.5

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 1 (2024 - 1).

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TI & TI LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 December 2024	5,040
	At 30 November 2025	5,040

The company owend 5000 ordinary shares £1.00 each of Equity House London Ltd and 40 ordinary shares £1.00 each of Stag House Hertford Ltd.

Debtors

					2025	2024
					£	£


Other debtors	608,587	265,000
	608,587	265,000

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	417	179,241
	417	179,241

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	187,000	175,000
Director loan account	427,440	274,487
Accruals and deferred income	1,800	900
	616,240	450,387

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TI & TI LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Related party transactions

As at the year end, the company owed £187,000 (2024 - £175,000) to Stage House Hertford Limited.

The following balance owed to the company from Equity House London Ltd £298,588 (2024 - £265,000), Smart Capital Properties Ltd £280,000 (2024 - Nil), and Darvish London Properties Ltd £30,000 (2024 – Nil), where Mr. S Darvish is a director and the shareholder.

Additionally, the company owed £427,440 (2024 – £274,487) to Mr S Darvish. The loan is interest-free and repayable on demand.

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