For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The 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 her 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

Tanks and Property Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hope Street Chapel, Hope Street, Sandbach, United Kingdom, CW11 1BA.

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

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

Turnover represents rental income in respect of container ownership.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

All of the company's financial assets and liabilities are basic and measured at amortised cost.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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

The ordinary shares in issue carry full voting rights but do not carry any dividend rights. The ordinary 'A' shares in issue carry full dividend rights but do not carry any voting rights.

Ordinary 'A' shareholders are entitled to repayment of capital before any distribution is made to holders of ordinary shares.

At the year end, included within other creditors is an amount of £nil (2024: £1,051,570) owed to Sterlingwood Ltd, a shareholder of the company. The prior year loan balance was written off in full during the year.

Included within other creditors is an amount of £948 (2024: debtor of £31,940) due to Morgan Jenkins, also a shareholder of the company.