Company No: 03414344 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	0		1,818
		0		1,818
Current assets
Debtors	4	822,178		828,208
Cash at bank and in hand		562		3,990
		822,740		832,198
Creditors: amounts falling due within one year	5	( 8,125)		( 14,577)
Net current assets		814,615		817,621
Total assets less current liabilities		814,615		819,439
Net assets		814,615		819,439
Capital and reserves
Called-up share capital		100		100
Profit and loss account		814,515		819,339
Total shareholder's funds		814,615		819,439

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Tunbridge Commercial Investments Limited (registered number: 03414344) were approved and authorised for issue by the Board of Directors on 14 August 2026. They were signed on its behalf by:

J S Payne Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Tunbridge Commercial Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom. The principal place of business is 1 Lansdowne Place, 17 Holdenhurst Road, Bournemouth, Dorset, BH8 8EW.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and comprises amounts receivable in respect of rent and service charges.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	3 years straight line
Fixtures and fittings	25 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery		Fixtures and fittings		Office equipment		Total
	£		£		£		£
Cost
At 01 September 2024	62,225		7,957		115,261		185,443
Disposals	( 62,225)		( 7,957)		( 115,261)		( 185,443)
At 31 August 2025	0		0		0		0
Accumulated depreciation
At 01 September 2024	62,225		7,578		113,822		183,625
Disposals	( 62,225)		( 7,578)		( 113,822)		( 183,625)
At 31 August 2025	0		0		0		0
Net book value
At 31 August 2025	0		0		0		0
At 31 August 2024	0		379		1,439		1,818

4. Debtors

	2025		2024
	£		£
Trade debtors	28		0
Amounts owed by Group undertakings	552,845		558,835
Amounts owed by connected companies	255,981		255,981
Other debtors	13,324		13,392
	822,178		828,208

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		4,643
Accruals	1,929		3,055
Other taxation and social security	0		683
Other creditors	6,196		6,196
	8,125		14,577

6. Related party transactions

Transactions with owners holding a participating interest in the entity

	2025		2024
	£		£
Amounts owed by parent company to the company	552,845		558,835

Transactions with entities in which the entity itself has a participating interest

	2025		2024
	£		£
Companies under common control amounts owed to the company	13,324		13,324

£6,196 (2024: £6,196) has been provided against the amounts owed to the company to give a net figure owed to the company of £7,128 (2024: £7,128).

Other related party transactions

	2025		2024
	£		£
Transactions with subsidiaries	255,981		255,981

7. Ultimate controlling party

Parent Company:

Twentieth Century Investments Limited

Towngate House, 2-8 Parkstone Road, Poole, Dorset, BH15 2PW

Owns 100% of the share capital