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Company Registration No. 12448070 (England and Wales)
Lowtide Studio Ltd Unaudited accounts for the year ended 28 February 2026
Lowtide Studio Ltd Unaudited accounts Contents
Page
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Lowtide Studio Ltd Company Information for the year ended 28 February 2026
Directors
Mark Chivers Lucie Chivers
Company Number
12448070 (England and Wales)
Registered Office
Hamptons Cottage Oxenhoath Road Hadlow Tonbridge Kent TN11 9SS England
Accountants
R M Accountancy Services Ltd The Old Post Office 137-139 Long Street Dordon Staffordshire B78 1SH
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Lowtide Studio Ltd Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
423 
Current assets
Debtors
- 
5,240 
Cash at bank and in hand
18,980 
23,989 
18,980 
29,229 
Creditors: amounts falling due within one year
(15,903)
(29,631)
Net current assets/(liabilities)
3,077 
(402)
Net assets
3,077 
21 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
3,075 
19 
Shareholders' funds
3,077 
21 
For the year ending 28 February 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by
Mark Chivers Director Company Registration No. 12448070
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Lowtide Studio Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Lowtide Studio Ltd is a private company, limited by shares, registered in England and Wales, registration number 12448070. The registered office is Hamptons Cottage, Oxenhoath Road, Hadlow, Tonbridge, Kent, TN11 9SS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Over three years
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2025
4,950 
At 28 February 2026
4,950 
Depreciation
At 1 March 2025
4,527 
Charge for the year
423 
At 28 February 2026
4,950 
Net book value
At 28 February 2026
- 
At 28 February 2025
423 
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Lowtide Studio Ltd Notes to the Accounts for the year ended 28 February 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
- 
5,240 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
719 
5,674 
Taxes and social security
15,028 
23,222 
Loans from directors
156 
735 
15,903 
29,631 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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