Company registration number 03037844 (England and Wales)
T.L.G. PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
T.L.G. PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
T.L.G. PROPERTIES LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
4,822,794
4,644,154
Current assets
Debtors
4
55,485
77,367
Cash at bank and in hand
344,308
383,965
399,793
461,332
Creditors: amounts falling due within one year
5
(13,512)
(11,118)
Net current assets
386,281
450,214
Total assets less current liabilities
5,209,075
5,094,368
Provisions for liabilities
(110,761)
-
0
Net assets
5,098,314
5,094,368
Capital and reserves
Called up share capital
34
34
Profit and loss reserves
5,098,280
5,094,334
Total equity
5,098,314
5,094,368

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 August 2026
Mr J Hornby
Director
Company registration number 03037844 (England and Wales)
T.L.G. PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

T.L.G. Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is Scalebor Park Farm, Moor Lane, Burley in Wharfedale, Ilkley, West Yorkshire, LS29 7BL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents investment income and is accounted for on an accruals basis.

Turnover is also measured by the fair value of rents received or receivable, excluding discounts and value added tax.

1.3
Fixed asset investments

Fixed asset investments represent listed investments, unlisted investments and investments in cash.

Listed investments are re-stated to fair value at the year end using quoted prices at that date. With any changes in fair value going through the profit and loss account.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

T.L.G. PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.5
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Fixed asset investments
2026
2025
£
£
Other investments other than loans
4,822,794
4,644,154
T.L.G. PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
3
Fixed asset investments
(Continued)
- 4 -
Movements in fixed asset investments
Investments
Other
Total
£
£
£
Cost or valuation
At 1 February 2025
4,568,996
75,158
4,644,154
Additions
542,487
-
542,487
Valuation changes
180,082
-
180,082
Balance transferred to cash at bank and in hand
-
(74,448)
(74,448)
Disposals
(468,771)
(710)
(469,481)
At 31 January 2026
4,822,794
-
4,822,794
Carrying amount
At 31 January 2026
4,822,794
-
4,822,794
At 31 January 2025
4,568,996
75,158
4,644,154
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
32,259
31,520
2026
2025
Amounts falling due after more than one year:
£
£
Other debtors
23,226
45,847
Total debtors
55,485
77,367
5
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
9,167
7,167
Accruals and deferred income
4,345
3,951
13,512
11,118
T.L.G. PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
6
Fair value reserve
2026
2025
£
£
At the beginning of the year
-
(22,065)
Other movements
-
22,065
At the end of the year
-
-
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