Company No: 00427542 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	JR Lake (Resigned 10 April 2025)
	MJ Lake
	PW Lake
	RL Lake
	SJ Lake

REGISTERED OFFICE	Ground Floor Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

COMPANY NUMBER

00427542 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	23,989		23,989
		23,989		23,989
Current assets
Debtors	4	1,091		2,181
Cash at bank and in hand		59,380		86,738
		60,471		88,919
Creditors: amounts falling due within one year	5	( 2,203)		( 1,717)
Net current assets		58,268		87,202
Total assets less current liabilities		82,257		111,191
Net assets		82,257		111,191
Capital and reserves
Called-up share capital		5,000		5,000
Profit and loss account		77,257		106,191
Total shareholders' funds		82,257		111,191

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Tiverton Body & Container Co. Limited (registered number: 00427542) were approved and authorised for issue by the Board of Directors on 27 October 2026. They were signed on its behalf by:

PW Lake Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Tiverton Body & Container Co. Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Keble House, Southernhay Gardens, Exeter, EX1 1NT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

Subsequent to the year end, the directors resolved to place the Company into formal voluntary liquidation following the sale of its sole property asset. Accordingly, the financial statements have not been prepared on the going concern basis. The directors consider that the assets are stated at no more than their recoverable amounts and that all liabilities will be settled in the ordinary course of the liquidation process.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings

not depreciated

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		5

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 February 2025	23,989		23,989
At 31 January 2026	23,989		23,989
Accumulated depreciation
At 01 February 2025	0		0
At 31 January 2026	0		0
Net book value
At 31 January 2026	23,989		23,989
At 31 January 2025	23,989		23,989

4. Debtors

	2026		2025
	£		£
Other debtors	1,091		2,181

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to directors	0		217
Accruals	2,203		1,500
	2,203		1,717

6. Events after the Balance Sheet date

Subsequent to the year end, the Company's property was sold to an unconnected third party in an arm's length transaction. Following completion of the sale, the directors resolved to commence a formal voluntary liquidation of the Company.