REGISTERED NUMBER: 05569104 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

TYLER ROBERTS (IOW) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T M Roberts

Mrs N S Roberts

REGISTERED OFFICE:

2 Valley Farm Cottages

Rew Lane

Ventnor

Isle of Wight

PO38 3AX

REGISTERED NUMBER:

05569104 (England and Wales)

ACCOUNTANTS:

Xeinadin Isle of Wight

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

FIXED ASSETS

Tangible assets

4

8,141

7,961

CURRENT ASSETS

Stocks

5

35,518

6,998

Debtors

6

91,068

48,778

Cash at bank

159,826

203,765

286,412

259,541

CREDITORS

Amounts falling due within one year

7

34,419

25,476

NET CURRENT ASSETS

251,993

234,065

TOTAL ASSETS LESS CURRENT LIABILITIES

260,134

242,026

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

260,132

242,024

SHAREHOLDERS' FUNDS

260,134

242,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

T M Roberts - Director

1.	STATUTORY INFORMATION

Tyler Roberts (IOW) Limited 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.

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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 year 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 year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

9,106

32,868

41,974

Additions

2,057

-

2,057

At 31 March 2026

11,163

32,868

44,031

DEPRECIATION

At 1 April 2025

5,228

28,785

34,013

Charge for year

1,060

817

1,877

At 31 March 2026

6,288

29,602

35,890

NET BOOK VALUE

At 31 March 2026

4,875

3,266

8,141

At 31 March 2025

3,878

4,083

7,961

5.

STOCKS

2026

2025

£

£

Stocks

2,500

850

Work-in-progress

33,018

6,148

35,518

6,998

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

74,790

7,060

Other debtors

12,697

38,124

VAT

-

906

Deferred tax asset

2,198

2,688

Prepayments

1,383

-

91,068

48,778

Other debtors relate to HMRC repayments due to Tyler Roberts (IOW) Limited for PAYE/NIC/CIS of £12,697 (2025: £38,124).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,561

2,658

Tax

28,974

20,787

VAT

461

-

Directors' current accounts

350

344

Accrued expenses

1,073

1,687

34,419

25,476

8.	DEFERRED TAX

£

Balance at 1 April 2025

(2,688

)

Provided during year

490

Balance at 31 March 2026

(2,198

)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

10.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party, both Mr T M Roberts and Mrs N S Roberts hold equal shareholdings.