TAILORED PROJECT MANAGEMENT LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

1. General Information

TAILORED PROJECT MANAGEMENT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15961077 . The registered office is 167-169 Great Portland Street, Fifth Floor, London, W1W 5PF.

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. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The directors consider that the company has adequate resources to continue in operational existence for the foreseeable future, and therefore have adopted the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is recognised to the extent that it is probable that the economic benefit will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. 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:

Fixtures & Fittings	33% Straight line
Computer Equipment	33% Straight line

2.5. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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TAILORED PROJECT MANAGEMENT LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2026

2.6. 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 year, 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.

2.7. Cash and equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8. Interest Income

Interest income is recognised in profit or loss using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2025	-	2,233	2,233
Additions	1,150	664	1,814

As at 30 September 2026	1,150	2,897	4,047

Depreciation
As at 1 October 2025	-	358	358
Provided during the period	224	744	968

As at 30 September 2026	224	1,102	1,326

Net Book Value
As at 30 September 2026	926	1,795	2,721

As at 1 October 2025	-	1,875	1,875

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TAILORED PROJECT MANAGEMENT LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	8,310	-
Other debtors	100	5,594

	8,410	5,594

Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

6. Current Asset Investments

	2026	2025
	£	£
Other investments, held for sale	30,000	-

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	24
Other creditors	6,110	390
Taxation and social security	76,010	26,335

	82,120	26,749

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 October 2025	469	469
Deferred taxation	211	211

Balance at 30 September 2026	680	680

9. Share Capital

	2026	2025
Allotted, called up but not fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

10. Ultimate Controlling Party

The company's ultimate controlling party is Declan Cashin by virtue of his ownership of 100% of the issued share capital in the company.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,721		1,875

			2,721		1,875
CURRENT ASSETS
Debtors	5	8,410		5,594
Investments	6	30,000		-
Cash at bank and in hand		153,183		26,517

		191,593		32,111
Creditors: Amounts Falling Due Within One Year	7	(82,120 )		(26,749 )

NET CURRENT ASSETS (LIABILITIES)			109,473		5,362

TOTAL ASSETS LESS CURRENT LIABILITIES			112,194		7,237

PROVISIONS FOR LIABILITIES
Deferred Taxation			(680 )		(469 )

NET ASSETS			111,514		6,768

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			111,414		6,668

SHAREHOLDERS' FUNDS			111,514		6,768