TIME & WEALTH CREATOR LIMITED


Directors	MRS M THOMSON
	MR SA THOMSON


Registered Address	7 Harmony Court
	Bonnyrigg
	EH19 3NY


Registered Number	SC626900 (Scotland)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		12,000		12,000
Tangible assets	4		27,946		38,076
			39,946		50,076
Current assets
Debtors	5	6,916		-
Cash at bank and on hand		4,557		5,265
		11,473		5,265
Creditors amounts falling due within one year	6	(9,496)		(6,914)
Net current assets (liabilities)			1,977		(1,649)
Total assets less current liabilities			41,923		48,427
Creditors amounts falling due after one year	7		(41,619)		(47,193)
Net assets			304		1,234
Capital and reserves
Called up share capital			100		100
Profit and loss account			204		1,134
Shareholders' funds			304		1,234

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2026, and are signed on its behalf by:

MR SA THOMSON
Director
Registered Company No. SC626900

TIME & WEALTH CREATOR LIMITED

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Vehicles	5
	Office Equipment	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 May 25	12,000	12,000
At 30 April 26	12,000	12,000
Net book value
At 30 April 26	12,000	12,000
At 30 April 25	12,000	12,000

4.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 May 25	55,783	680	56,463
Additions	-	1,247	1,247
At 30 April 26	55,783	1,927	57,710
Depreciation and impairment
At 01 May 25	17,707	680	18,387
Charge for year	11,198	179	11,377
At 30 April 26	28,905	859	29,764
Net book value
At 30 April 26	26,878	1,068	27,946
At 30 April 25	38,076	-	38,076

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	6,916	-
Total	6,916	-

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	852	3,552
Taxation and social security	8,139	2,566
Other creditors	-	316
Accrued liabilities and deferred income	505	480
Total	9,496	6,914

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	41,619	47,193
Total	41,619	47,193

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	41,619		47,193