TPF Investments Ltd - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 09588541 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

TPF INVESTMENTS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr C Stavrou

REGISTERED OFFICE:

Chase House

305 Chase Road

Southgate

London

N14 6JT

REGISTERED NUMBER:

09588541 (England and Wales)

ACCOUNTANTS:

EA

Chartered Accountants

869 High Road

London

N12 8QA

CURRENT ASSETS

Debtors

4

2,691,794

2,693,894

CREDITORS

Amounts falling due within one year

5

1,359

2,679

NET CURRENT ASSETS

2,690,435

2,691,215

TOTAL ASSETS LESS CURRENT LIABILITIES

2,690,435

2,691,215

CAPITAL AND RESERVES

Called up share capital

2,490,758

2,490,758

Retained earnings

199,677

200,457

SHAREHOLDERS' FUNDS

2,690,435

2,691,215

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 December 2023 and were signed by:

Mr C Stavrou - Director

1.	STATUTORY INFORMATION

TPF Investments Ltd 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.

PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

The financial statements contain information about TPF Investments Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

RELATED PARTY EXEMPTION

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Amounts owed by participating interests

2,691,794

2,693,894

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Trade creditors

600

-

Other creditors

759

2,679

1,359

2,679

6.	RELATED PARTY DISCLOSURES

Included in creditors falling due within one year is an amount of £ 99 (2022: £ 99) owed to the director Mr C Stavrou. The loan is interest free.

Included in debtors falling due within one year is an amount of £2,494,529 (2022: £ nil) owed by Low Loans Ltd. The company is controlled by the director or the director's family members.The loan is interest free.

Included in debtors falling due within one year is an amount of £197,265 (2022: £199,365) owed by Eurocrest Sub 4 Ltd. The company is controlled by the director or the director's family members.The loan is interest free.

7.	ULTIMATE CONTROLLING PARTY