TEHSHIPWAY LIMITED


Directors	MACPHERSON, Temora Anne Stewart
	SHIPWAY, Toby Edward Heming


Registered Address	1st Floor Buckley House
	31a The Hundred
	Romsey
	SO51 8GD


Registered Number	15066233 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	31 Mar 2026		31 Aug 2025
		£	£	£	£
Current assets
Debtors	3	4,059		-
Cash at bank and on hand		29,043		7,803
		33,102		7,803
Creditors amounts falling due within one year	4	(5,643)		(1,633)
Net current assets (liabilities)			27,459		6,170
Total assets less current liabilities			27,459		6,170
Accruals and deferred income			(1,320)		(841)
Net assets			26,139		5,329
Capital and reserves
Called up share capital			100		2
Profit and loss account			26,039		5,327
Shareholders' funds			26,139		5,329

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 September 2026, and are signed on its behalf by:

MACPHERSON, Temora Anne Stewart
Director

SHIPWAY, Toby Edward Heming
Director

Registered Company No. 15066233

TEHSHIPWAY LIMITED

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	4,059	-
Total	4,059	-

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	4,976	1,249
Other creditors	667	384
Total	5,643	1,633