TINGLE ASHMORE LIMITED - Filleted accounts

Registered number

04985074

TINGLE ASHMORE LIMITED

Filleted Accounts

31 December 2025

TINGLE ASHMORE LIMITED
Registered number:		04985074
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		-			39
Tangible assets	4		4,257			5,322
			4,257			5,361

Current assets
Debtors	5	57,435			57,897
Cash at bank and in hand		220,546			190,120
		277,981			248,017

Creditors: amounts falling due within one year	6	(72,836)			(76,151)

Net current assets			205,145			171,866

Total assets less current liabilities			209,402			177,227


Provisions for liabilities			(1,100)			(1,300)


Net assets			208,302			175,927

Capital and reserves
Called up share capital			30			30
Capital redemption reserve			70			70
Profit and loss account			208,202			175,827

Shareholder's funds			208,302			175,927

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Brendan Ashmore
Director
Approved by the board on 25 September 2026

TINGLE ASHMORE LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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
	Turnover consists of fees earned excluding value added tax. Uninvoiced work at the year end is included at the lower of chargeout rates to clients or net realisable value.

	Intangible fixed assets
	Purchased goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its estimated useful economic life of 10 years. Impairment reviews are carried out after the first full financial year following an acquisition and in other periods if events or changes in circumstances indicate that the carrying amount may not be recoverable.

	Tangible fixed assets
	Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

	Office equipment	20% - reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	Current tax represents the amount of tax payable or receivable in respect of the taxable profit or loss for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements.

	Leased assets
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Employee benefits
	When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 January 2025				89,298
	Disposals				(5,264)
	At 31 December 2025				84,034

	Amortisation
	At 1 January 2025				89,259
	Provided during the year				39
	On disposals				(5,264)
	At 31 December 2025				84,034

	Net book value
	At 31 December 2025				-
	At 31 December 2024				39




4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				13,222
	At 31 December 2025				13,222

	Depreciation
	At 1 January 2025				7,900
	Charge for the year				1,065
	At 31 December 2025				8,965

	Net book value
	At 31 December 2025				4,257
	At 31 December 2024				5,322


5	Debtors		2025		2024
£				£

	Trade debtors		52,958		53,110
	Other debtors		4,477		4,787
			57,435		57,897


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		3,773		2,787
	Taxation and social security costs		39,853		37,654
	Directors' loan accounts		27,310		33,711
	Other creditors		1,900		1,999
			72,836		76,151


7	Other information

	TINGLE ASHMORE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Enterprise House
	Broadfield Court
	Sheffield
	S8 0XF