REGISTERED NUMBER: SC618316 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Tiem Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Robertson

Mrs P A Robertson

REGISTERED OFFICE:

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

REGISTERED NUMBER:

SC618316 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

16,343

21,976

CURRENT ASSETS

Debtors

5

131,612

127,100

Cash at bank

28,578

25,723

160,190

152,823

CREDITORS

Amounts falling due within one year

6

61,879

60,412

NET CURRENT ASSETS

98,311

92,411

TOTAL ASSETS LESS CURRENT LIABILITIES

114,654

114,387

CREDITORS

Amounts falling due after more than one year

7

9,534

16,263

NET ASSETS

105,120

98,124

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

105,020

98,024

105,120

98,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

Mrs P A Robertson - Director

1.	STATUTORY INFORMATION

Tiem Solutions Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 15% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

40,104

DEPRECIATION

At 1 February 2025

18,128

Charge for year

5,633

At 31 January 2026

23,761

NET BOOK VALUE

At 31 January 2026

16,343

At 31 January 2025

21,976

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

15,012

15,600

Other debtors

116,600

111,500

131,612

127,100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

6,730

6,730

Taxation and social security

46,627

45,211

Other creditors

8,522

8,471

61,879

60,412

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

9,534

16,263