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REGISTERED NUMBER: 11373067 (England and Wales)















Financial Statements For The Year Ended 31 May 2024

for

TMCLUB LIMITED

TMCLUB LIMITED (REGISTERED NUMBER: 11373067)






Contents of the Financial Statements
For The Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TMCLUB LIMITED

Company Information
For The Year Ended 31 May 2024







DIRECTORS: X M J Rousset
G E Devaney





REGISTERED OFFICE: Cafe Comptoir
21-22 Weighhouse Street
London
W1K 5LY





REGISTERED NUMBER: 11373067 (England and Wales)





ACCOUNTANTS: Vectris Chartered Accountants
Highland House
165 The Broadway
Wimbledon
London
SW19 1NE

TMCLUB LIMITED (REGISTERED NUMBER: 11373067)

Balance Sheet
31 May 2024

31/5/24 31/5/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,026 1,250
Tangible assets 5 370,258 422,629
371,284 423,879

CURRENT ASSETS
Stocks 36,604 25,597
Debtors 6 43,963 49,785
Cash at bank 20,015 32,982
100,582 108,364
CREDITORS
Amounts falling due within one year 7 131,646 195,482
NET CURRENT LIABILITIES (31,064 ) (87,118 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

340,220

336,761

CREDITORS
Amounts falling due after more than one
year

8

10,765

20,748
NET ASSETS 329,455 316,013

CAPITAL AND RESERVES
Called up share capital 1,547 1,547
Share premium 617,381 617,381
Retained earnings (289,473 ) (302,915 )
329,455 316,013

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

TMCLUB LIMITED (REGISTERED NUMBER: 11373067)

Balance Sheet - continued
31 May 2024


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 Board of Directors and authorised for issue on 19 August 2024 and were signed on its behalf by:





X M J Rousset - Director


TMCLUB LIMITED (REGISTERED NUMBER: 11373067)

Notes to the Financial Statements
For The Year Ended 31 May 2024

1. STATUTORY INFORMATION

Tmclub 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Brand, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

TMCLUB LIMITED (REGISTERED NUMBER: 11373067)

Notes to the Financial Statements - continued
For The Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Brand
£   
COST
At 1 June 2023
and 31 May 2024 2,240
AMORTISATION
At 1 June 2023 990
Amortisation for year 224
At 31 May 2024 1,214
NET BOOK VALUE
At 31 May 2024 1,026
At 31 May 2023 1,250

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 June 2023
and 31 May 2024 580,633 56,510 71,218 6,044 714,405
DEPRECIATION
At 1 June 2023 177,187 49,274 59,271 6,044 291,776
Charge for year 41,453 7,037 3,881 - 52,371
At 31 May 2024 218,640 56,311 63,152 6,044 344,147
NET BOOK VALUE
At 31 May 2024 361,993 199 8,066 - 370,258
At 31 May 2023 403,446 7,236 11,947 - 422,629

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Other debtors 43,963 49,785

TMCLUB LIMITED (REGISTERED NUMBER: 11373067)

Notes to the Financial Statements - continued
For The Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Bank loans and overdrafts 9,992 32,395
Trade creditors 35,075 78,077
Taxation and social security 18,411 11,387
Other creditors 68,168 73,623
131,646 195,482

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/5/24 31/5/23
£    £   
Bank loans 10,765 20,748

9. PRIOR PERIOD ADJUSTMENT

The company's financial statements Share Capital as being £219,528. This amount however included share premium received by the company from allotments of shares Share Capital in the previous accounting period.

The Share Capital account for the year to 31 May 2023 has been re-stated to show the correct Share Capital and Share Premium balances to rectify the error previously made.