THAMES GATEWAY BUSINESS SERVICES LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

THAMES GATEWAY BUSINESS SERVICES LIMITED Registered number 04656526 is a limited by shares company incorporated in England & Wales. The Registered Office is 6 ROCHESTER COURT, ANTHONY'S WAY, ROCHESTER, KENT, ME2 4NW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

THAMES GATEWAY BUSINESS SERVICES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 July 2025	4,183

As at 30 June 2026	4,183

Depreciation
As at 1 July 2025	3,380
Provided during the period	201

As at 30 June 2026	3,581

Net Book Value
As at 30 June 2026	602

As at 1 July 2025	803

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	393	505
Amounts recoverable on contracts	-	1,500
Directors' loan accounts	9,708	9,495

	10,101	11,500

Page 4

Page 5

THAMES GATEWAY BUSINESS SERVICES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	493	180
Bank loans and overdrafts	3,963	6,011
Corporation tax	1,023	757
Other taxes and social security	3	2
Company credit card	676	601
Accruals and deferred income	2,500	2,571

	8,658	10,122

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	108	145

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 July 2025	145	145
Deferred taxation	(37 )	(37 )

Balance at 30 June 2026	108	108

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2026
	£	£	£	£	£
Mr ROLAND BEAUMONT	4,900	17,620	17,566	-	4,954
Mrs KATHERINE BEAUMONT	4,595	10,000	9,841	-	4,754

Dividends paid to directors

	2026	2025
	£	£
Mr ROLAND BEAUMONT	500	500
Mrs KATHERINE BEAUMONT	500	500

Page 5

Page 6

THAMES GATEWAY BUSINESS SERVICES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

11. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	1,000	1,000

12. Related Party Transactions

Information Technology Support Service Ltd

Director in common

Sales in the year amounting to £42,500 (2025 - £42,133) and purchases of £nil (2025 - £23l). The balance at 30th June 2026 was £nil (2025 - £150)

Big Blue IT Limited

Director in common

Sales in the year amounting to £4,500 (2025 - £4,200) and purchases of £nil (2025 - £1,500). The balance at 30th June 20265 was £nil (2025 - £nil)

Page 6

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		602		803

			602		803
CURRENT ASSETS
Debtors	5	10,101		11,500

		10,101		11,500
Creditors: Amounts Falling Due Within One Year	6	(8,658 )		(10,122 )

NET CURRENT ASSETS (LIABILITIES)			1,443		1,378

TOTAL ASSETS LESS CURRENT LIABILITIES			2,045		2,181

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(108 )		(145 )

NET ASSETS			1,937		2,036

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			1,935		2,034

SHAREHOLDERS' FUNDS			1,937		2,036