REGISTERED NUMBER: 10212663 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

TSM PROPERTY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Moore

Mrs J A Moore

REGISTERED OFFICE:

c/o BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

M3 2DF

REGISTERED NUMBER:

10212663 (England and Wales)

ACCOUNTANTS:

BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

M3 2DF

BANKERS:

Co-Operative Bank Plc

Business Direct

P O Box 250

Skelmersdale

WN8 6WT

FIXED ASSETS

Tangible assets

4

1,069

1,522

Investment property

5

680,000

525,000

681,069

526,522

CURRENT ASSETS

Debtors

6

270

280

Cash at bank

4,598

23,457

4,868

23,737

CREDITORS

Amounts falling due within one year

7

4,548

6,145

NET CURRENT ASSETS

320

17,592

TOTAL ASSETS LESS CURRENT LIABILITIES

681,389

544,114

CREDITORS

Amounts falling due after more than one year

8

531,181

534,830

NET ASSETS

150,208

9,284

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

227,473

72,473

Retained earnings

(77,365

)

(63,289

)

SHAREHOLDERS' FUNDS

150,208

9,284

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

T Moore - Director

1.	STATUTORY INFORMATION

TSM Property 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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are initially recorded at cost.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2025

and 30 June 2026

7,356

428

7,784

DEPRECIATION

At 1 July 2025

5,930

332

6,262

Charge for year

357

96

453

At 30 June 2026

6,287

428

6,715

NET BOOK VALUE

At 30 June 2026

1,069

-

1,069

At 30 June 2025

1,426

96

1,522

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2025

525,000

Revaluations

155,000

At 30 June 2026

680,000

NET BOOK VALUE

At 30 June 2026

680,000

At 30 June 2025

525,000

The valuation has been provided by the Directors based on similiar properties selling in the area.

Fair value at 30 June 2026 is represented by:

£

Valuation in 2019

72,473

Valuation in 2026

155,000

Cost

452,527

680,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Other debtors

270

280

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Taxation and social security

1,238

1,483

Other creditors

3,310

4,662

4,548

6,145

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

99,965

99,965

Other creditors

431,216

434,865

531,181

534,830

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

Bank loans

99,965

99,965

Bank loans are secured by way of a first legal charge over land at 99 Fenian Highway RM18 8EX.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is T Moore.