REGISTERED NUMBER: 10994766 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 31 DECEMBER 2025

FOR

TARSIUS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

R Gregory

SECRETARY:

REGISTERED OFFICE:

24 Central Precinct

Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2GA

REGISTERED NUMBER:

10994766 (England and Wales)

ACCOUNTANTS:

Richard Small & Co

24 Central Precinct

Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2GA

FIXED ASSETS

Tangible assets

4

401,033

401,122

CURRENT ASSETS

Debtors

5

2,832

4,085

Cash at bank

45,597

4,931

48,429

9,016

CREDITORS

Amounts falling due within one year

6

190,451

253,133

NET CURRENT LIABILITIES

(142,022

)

(244,117

)

TOTAL ASSETS LESS CURRENT LIABILITIES

259,011

157,005

CREDITORS

Amounts falling due after more than one year

7

(197,272

)

(101,356

)

PROVISIONS FOR LIABILITIES

(11,363

)

(11,363

)

NET ASSETS

50,376

44,286

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

48,441

48,441

Retained earnings

1,835

(4,255

)

50,376

44,286

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:

R Gregory - Director

1.	STATUTORY INFORMATION

Tarsius Ltd 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.

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 as modified by the revaluation of certain assets.

The accounts have been prepared on the going concern basis on the understanding that the director will provide sufficient funds for the company to meet its liabilities as they fall due.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

not provided

Plant and machinery

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the period 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 have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 November 2024

and 31 December 2025

401,000

306

1,339

402,645

DEPRECIATION

At 1 November 2024

-

184

1,339

1,523

Charge for period

-

89

-

89

At 31 December 2025

-

273

1,339

1,612

NET BOOK VALUE

At 31 December 2025

401,000

33

-

401,033

At 31 October 2024

401,000

122

-

401,122

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2022

63,803

-

63,803

Valuation in 2023

(4,000

)

-

(4,000

)

Cost

341,197

1,645

342,842

401,000

1,645

402,645

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.12.25

31.10.24

£

£

Cost

341,197

341,197

Value of land in freehold land and buildings

260,000

260,000

Freehold land and buildings were valued on an open market basis on 31 December 2025 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.10.24

£

£

Other debtors

2,832

4,085

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.10.24

£

£

Taxation and social security

423

-

Other creditors

190,028

253,133

190,451

253,133

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.10.24

£

£

Other creditors

197,272

101,356

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

197,272

101,356

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.10.24

£

£

Other loans

197,272

101,356

The loan is secured by a fixed charge over the freehold properties of the company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tarsius Ltd for the period ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Tarsius Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tarsius Ltd and state those matters that we have agreed to state to the director of Tarsius Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tarsius Ltd and its director for our work or for this report.

It is your duty to ensure that Tarsius Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tarsius Ltd. You consider that Tarsius Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Tarsius Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richard Small & Co

24 Central Precinct

Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2GA

Date: 16 September 2026