REGISTERED NUMBER: 09920658 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TICKLE HALL CROSS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R J Hatton

Mrs S A Gerrard

Mrs J E Hatton

Mrs T E Hankin

Mrs Y J Gilford

REGISTERED OFFICE:

Carlton Chambers

25 Hardshaw Street

St Helens

Merseyside

WA10 1RP

REGISTERED NUMBER:

09920658 (England and Wales)

ACCOUNTANTS:

Livesey Spottiswood Ltd

Chartered Accountants

17 George Street

St Helens

Merseyside

WA10 1DB

FIXED ASSETS

Tangible assets

4

17,319

5,621

CURRENT ASSETS

Work in progress

661,725

596,639

Debtors

187,124

193,590

Cash at bank and in hand

437,032

341,925

1,285,881

1,132,154

CREDITORS

Amounts falling due within one year

(758,522

)

(641,742

)

NET CURRENT ASSETS

527,359

490,412

TOTAL ASSETS LESS CURRENT LIABILITIES

544,678

496,033

CAPITAL AND RESERVES

Called up share capital

70

70

Capital redemption reserve

70

70

Retained earnings

544,538

495,893

SHAREHOLDERS' FUNDS

544,678

496,033

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

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

Mr R J Hatton - Director

1.	STATUTORY INFORMATION

Tickle Hall Cross Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents fees invoiced excluding value added tax together with work carried out but not yet invoiced.

Tangible fixed assets

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

Improvements to property

-

Over the term of the lease

Fixtures and fittings

-

20% on cost and 10% on cost

Work in progress

Work in progress is valued on the basis of the time charged by fee earning staff less a percentage reduction applied to each category of work.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

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.

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.

Operating lease commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease

Grants

Government grants are recognised when it is reasonable to expect that the grants will be received, usually on submission of a valid claim for payment. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

52,523

Additions

14,731

At 31 December 2025

67,254

DEPRECIATION

At 1 January 2025

46,902

Charge for year

3,033

At 31 December 2025

49,935

NET BOOK VALUE

At 31 December 2025

17,319

At 31 December 2024

5,621

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

84,936

78,872

Between one and five years

240,250

124,186

In more than five years

32,000

146,000

357,186

349,058