TAX INTELLIGENCE 25 LTD


Directors	EDWARDS, Stephen Richard
	HALSTEAD, Margaret Terri


Registered Address	35 Grange Hill Road
	Birmingham
	B38 8RE


Registered Number	16675351 (England and Wales)

Statement of Financial Position
31 August 2026

	Notes	2026
		£	£
Current assets
Stocks	3	30,675
Debtors	4	23,831
Cash at bank and on hand		113,840
		168,346
Creditors amounts falling due within one year	5	(94,555)
Net current assets (liabilities)			73,791
Total assets less current liabilities			73,791
Net assets			73,791
Capital and reserves
Called up share capital			100
Profit and loss account			73,691
Shareholders' funds			73,791

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 16 September 2026, and are signed on its behalf by:

HALSTEAD, Margaret Terri
Director
Registered Company No. 16675351

TAX INTELLIGENCE 25 LTD

Notes to the Financial Statements
for the period ended 31 August 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).

	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.

	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.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.	Average number of employees


		2026
	Average number of employees during the year	0

3.	Stocks

		2026
		£
	Work in progress	30,675
	Total	30,675

4.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	23,231
	Amounts owed by group undertakings	100
	Prepayments and accrued income	500
	Total	23,831

5.	Creditors: amounts due within one year

		2026
		£
	Taxation and social security	94,555
	Total	94,555