Nigel Tipple Associates Ltd

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—6

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Accountant's Report

For the Period 25 June 2025 to 30 June 2026

Accountant's Report

Report to the directors on the preparation of the unaudited statutory accounts of Nigel Tipple Associates Ltd for the period 25 June 2025 to 30 June 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Nigel Tipple Associates Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Nigel Tipple Associates Ltd , as a body, in accordance with the terms of our engagement letter dated 16 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of Nigel Tipple Associates Ltd and state those matters that we have agreed to state to the directors of Nigel Tipple Associates Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nigel Tipple Associates Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Nigel Tipple Associates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Nigel Tipple Associates Ltd . You consider that Nigel Tipple Associates Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Nigel Tipple Associates 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 financial statements.

18/08/2026

Bailey Accountancy

an ACCA Practice

Crowcombe

Upper Tredrea, Perranarworthal

Truro

Cornwall

TR3 7QU

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Nigel Tipple Associates Ltd

Balance Sheet

As At 30 June 2026

Balance Sheet

Registered number: 16540587

		30 June 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		2,100

			2,100
CURRENT ASSETS
Debtors	5	13,801
Cash at bank and in hand		53,554

		67,355
Creditors: Amounts Falling Due Within One Year	6	(24,642 )

NET CURRENT ASSETS (LIABILITIES)			42,713

TOTAL ASSETS LESS CURRENT LIABILITIES			44,813

NET ASSETS			44,813

CAPITAL AND RESERVES
Called up share capital	7		(100 )
Profit and Loss Account			44,913

SHAREHOLDERS' FUNDS			44,813

For the period ending 30 June 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.

The financial statements were approved by the board of directors on 18 August 2026 and were signed on its behalf by:

Mr Nigel Tipple

Director

The notes on pages 5 to 6 form part of these financial statements.

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Nigel Tipple Associates Ltd

Statement of Changes in Equity

For the Period 25 June 2025 to 30 June 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 25 June 2025	(100 )	-	(100)
Profit for the period and total comprehensive income	-	45,553	45,553

Dividends paid	-	(640)	(640)

As at 30 June 2026	(100 )	44,913	44,813

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Nigel Tipple Associates Ltd

Notes to the Financial Statements

For the Period 25 June 2025 to 30 June 2026

Notes to the Financial Statements

1. General Information

Nigel Tipple Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16540587 . The registered office is 5 Mellingey Fields, Perranwell Station, Truro, Cornwall, TR3 7FA.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

4 years straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

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Nigel Tipple Associates Ltd

Notes to the Financial Statements (continued)

For the Period 25 June 2025 to 30 June 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 25 June 2025	-
Additions	2,800

As at 30 June 2026	2,800

Depreciation
As at 25 June 2025	-
Provided during the period	700

As at 30 June 2026	700

Net Book Value
As at 30 June 2026	2,100

As at 25 June 2025	-

5. Debtors

	30 June 2026
	£
Due within one year
Trade debtors	13,801

6. Creditors: Amounts Falling Due Within One Year

	30 June 2026
	£
Other creditors	8,563
Taxation and social security	16,079

	24,642

7. Share Capital

	30 June 2026
	£
Allotted, Called up and fully paid	(100 )

8. Related Party Transactions

The company owes each of the Directors the following amounts as at the financial period end of 30th June 2026:

Mr Nigel Tipple - £4,667

Mrs Margaret Tipple - £419

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Directors	Mr Nigel Tipple
	Mrs Margaret Tipple

Company Number	16540587

Registered Office	5 Mellingey Fields
	Perranwell Station
	Truro
	Cornwall
	TR3 7FA

Accountants	Bailey Accountancy
	an ACCA Practice
	Crowcombe
	Upper Tredrea, Perranarworthal
	Truro
	Cornwall
	TR3 7QU