TYNCOFEX LTD

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 12271319

		25 August 2026		31 December 2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	5	-		185
Cash at bank and in hand		-		364,134

		-		364,319
Creditors: Amounts Falling Due Within One Year	6	-		(9,339 )

NET CURRENT ASSETS (LIABILITIES)			-		354,980

TOTAL ASSETS LESS CURRENT LIABILITIES			-		354,980

NET ASSETS			-		354,980

CAPITAL AND RESERVES
Called up share capital	7		-		302,245
Other reserves			-		126,093
Profit and Loss Account			-		(73,358 )

SHAREHOLDERS' FUNDS			-		354,980

For the period ending 25 August 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Marina Bickovska

Director

3rd September 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

TYNCOFEX LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12271319 . The registered office is 17 Hanover Square , London , W1S 1BN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.

2.3. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.4. Foreign Currencies

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. 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.

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TYNCOFEX LTD

Notes to the Financial Statements (continued)

For the Period 1 January 2026 to 25 August 2026

2.6. Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the Company’s accounting policies, which are described in note 2, the Directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised where the revision affects only that year, or in the year of the revision and future years where the revision affects both current and future years.

In preparing these financial statements, there are not judgments made by Directors.

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2025: 2)

4. Tax on Profit

The tax (credit)/charge on the loss for the period was as follows:

	25 August 2026	31 December 2025
	£	£
Current tax
UK Corporation Tax	-	-

The actual (credit)/charge for the period can be reconciled to the expected credit for the period based on the loss and the standard rate of corporation tax as follows:

	25 August 2026	31 December 2025
	£	£
Profit before tax	(37,691)	(17,521)

Breakdown of tax charge is:
Tax on profit at 0% (UK standard rate)	-	-
Total tax charge for the period	-	-

5. Debtors

	25 August 2026	31 December 2025
	£	£
Due within one year
Other debtors	-	185

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TYNCOFEX LTD

Notes to the Financial Statements (continued)

For the Period 1 January 2026 to 25 August 2026

6. Creditors: Amounts Falling Due Within One Year

	25 August 2026	31 December 2025
	£	£
Trade creditors	-	1
Amounts owed to group undertakings	-	3,026
Other creditors	-	6,312

	-	9,339

7. Share Capital

	25 August 2026	31 December 2025
	£	£
Allotted, Called up and fully paid	-	302,245

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