Tiny Labs Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09906568

Tiny Labs Ltd

Filleted Unaudited Financial Statements

31 December 2025

Tiny Labs Ltd

Financial Statements

Year ended 31 December 2025

Contents	Pages

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 6

Tiny Labs Ltd

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Tiny Labs Ltd

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tiny Labs Ltd for the year ended 31 December 2025, which comprise the statement of financial position 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 at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Tiny Labs Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Tiny Labs Ltd and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tiny Labs Ltd and its director for our work or for this report.

It is your duty to ensure that Tiny Labs 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 Tiny Labs Ltd. You consider that Tiny Labs Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Tiny Labs 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.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

22 September 2026

Tiny Labs Ltd

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	667	1,667

Current assets

Debtors	5	23,484	9,115
Cash at bank and in hand		11,766	25,762
		--------	--------
		35,250	34,877

Creditors: amounts falling due within one year	6	38,666	37,842
		--------	--------
Net current liabilities		3,416	2,965
		-------	-------
Total assets less current liabilities		( 2,749)	( 1,298)

Creditors: amounts falling due after more than one year	7	309	4,008

Provisions

Taxation including deferred tax	127	317
	-------	-------
Net liabilities	( 3,185)	( 5,623)
	-------	-------

Tiny Labs Ltd

Statement of Financial Position (continued)

31 December 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 3,285)	( 5,723)
	-------	-------
Shareholders deficit	( 3,185)	( 5,623)
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 16 September 2026 , and are signed on behalf of the board by:

Mr A J B Atkinson
Director

Company registration number: 09906568

Tiny Labs Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Deer Park Annex, Long Causeway, Great Thirkleby, Thirsk, YO7 2AS.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The Statement of Financial Position at the year end date shows a net liability position. The accounts have been prepared on a going concern basis which assumes the continued financial support of the director and its creditors.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of management, there are no areas of judgement or key sources of estimation uncertainty that have a significant effect on the financial statements, other than those highlighted below.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	3,000	3,000
	-------	-------
Depreciation
At 1 January 2025	1,333	1,333
Charge for the year	1,000	1,000
	-------	-------
At 31 December 2025	2,333	2,333
	-------	-------
Carrying amount
At 31 December 2025	667	667
	-------	-------
At 31 December 2024	1,667	1,667
	-------	-------

5. Debtors

	2025	2024
	£	£
Trade debtors	21,261	4,608
Other debtors	2,223	4,507
	--------	-------
	23,484	9,115
	--------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,700	3,700
Trade creditors	1,002	299
Corporation tax	720	841
Social security and other taxes	217	–
Other creditors	33,027	33,002
	--------	--------
	38,666	37,842
	--------	--------

The above bounce back loan is a government-backed scheme, the loan is unsecured, and is accruing interest at 2.5% per annum.

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	309	4,008
	----	-------

The above bounce back loan is a government-backed scheme, the loan is unsecured, and is accruing interest at 2.5% per annum.

8. Director's advances, credits and guarantees

At the year-end date, the director owed the company £1,678 (2024: £1,807). During the year, the director withdrew £Nil (2024: £Nil) and introduced £129 (2024: £Nil). The loan is interest free, and carries no formal terms of repayment.