ACCOUNTS - Final Accounts preparation

Company registration number: 16230449

TIVER CONSTRUCTION LIMITED

Unaudited

Financial statements

Information for filing with the registrar

For the Period Ended 28 February 2026

Coveney Nicholls Limited

Chartered Accountants

The Old Wheel House

31/37 Church Street

Reigate

Surrey

RH2 0AD


TIVER CONSTRUCTION LIMITED Registered number:16230449

Statement of Financial Position

As at 28 February 2026

		2026
Note		£

Fixed assets
Tangible assets	4		6,737
			6,737
Current assets
Debtors: amounts falling due within one year	5	14,650
Cash at bank and in hand	6	15,113
		29,763
Creditors: amounts falling due within one year	7	(36,389)
Net current (liabilities)/assets			(6,626)
Total assets less current liabilities			111

Net assets			111

Capital and reserves
Profit and loss account			111
			111

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 November 2026.

Michael Robert Holland

Director

Page 1


TIVER CONSTRUCTION LIMITED

Notes to the Financial Statements

For the Period Ended 28 February 2026

1.	General information

The company is a private company limited by shares, registered in England and Wales. The address of
the registered office is The Old Wheel House, 31-37 Church Street, Reigate, Surrey, RH2 0AD.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 2


TIVER CONSTRUCTION LIMITED

Notes to the Financial Statements

For the Period Ended 28 February 2026

2.Accounting policies (continued)

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Motor vehicles	-	25%
				Computer equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable 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.

2.6

Cash and cash 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.

2.7

Creditors

Short-term 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.

Page 3


TIVER CONSTRUCTION LIMITED

Notes to the Financial Statements

For the Period Ended 28 February 2026

2.Accounting policies (continued)

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The Company has no employees other than the directors, who did not receive any remuneration.

4.	Tangible fixed assets

	Motor vehicles	Computer equipment	Total
	£	£	£
Cost or valuation
Additions	6,500	2,483	8,983
At 28 February 2026	6,500	2,483	8,983
Depreciation
Charge for the period on owned assets	1,625	621	2,246
At 28 February 2026	1,625	621	2,246
Net book value
At 28 February 2026	4,875	1,862	6,737

Debtors

					2026
					£


	Trade debtors	14,596
	Other debtors	54
		14,650

Page 4


TIVER CONSTRUCTION LIMITED

Notes to the Financial Statements

For the Period Ended 28 February 2026

6.	Cash and cash equivalents
		2026
		£

	Cash at bank and in hand	15,113
		15,113

7.	Creditors: Amounts falling due within one year
		2026
		£

	Corporation tax	2,571
	Other taxation and social security	3,215
	Other creditors	30,603
		36,389

During the year the directors entered into the following advances and credits with the company:

		2026
	Balance brought forward and outstanding	Advances/(credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
M Holland	-	6,453	(20,055)	(13,602)

Page 5