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Registered number: 13532670











TM TRADING ROOFTOP SOLAR (ZESTEC) LIMITED
FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
TM TRADING ROOFTOP SOLAR (ZESTEC) LIMITED
 

COMPANY INFORMATION


Directors
P E Dias 
D N G Gilbert 




Registered number
13532670



Registered office
UK House 5th Floor
164 - 182 Oxford Street

London

W1D 1NN





 
TM TRADING ROOFTOP SOLAR (ZESTEC) LIMITED
 

CONTENTS



Page
Balance Sheet
 
1
Statement of Changes in Equity
 
2
Notes to the Financial Statements
 
3 - 5


 
TM TRADING ROOFTOP SOLAR (ZESTEC) LIMITED
REGISTERED NUMBER: 13532670

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
367,637
367,637

Current assets
  

Debtors
 5 
1,603,304
1,470,350

Cash at bank and in hand
  
200
200

  
1,603,504
1,470,550

Creditors: amounts falling due within one year
 6 
(1,526,360)
-

Net current assets
  
 
 
77,144
 
 
1,470,550

Net assets
  
444,781
1,838,187


Capital and reserves
  

Allotted, called up and fully paid share capital
  
3,676
18,382

Share premium account
  
363,960
1,819,805

Profit and loss account
  
77,145
-

Equity shareholder's funds
  
444,781
1,838,187


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 year 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 Directors' Report and Statement of Comprehensive Income in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 September 2024.




P E Dias
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
TM TRADING ROOFTOP SOLAR (ZESTEC) LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


At 1 January 2022
-
-
-
-


Comprehensive income for the year

Profit for the year
-
-
-
-

Shares issued during the year
18,382
1,819,805
-
1,838,187



At 1 January 2023
18,382
1,819,805
-
1,838,187


Comprehensive income for the year

Profit for the year
-
-
77,145
77,145


Contributions by and distributions to owners

Share premium reduction
-
(1,455,845)
-
(1,455,845)

Shares cancelled during the year
(14,706)
-
-
(14,706)


At 31 December 2023
3,676
363,960
77,145
444,781


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
TM TRADING ROOFTOP SOLAR (ZESTEC) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

TM Trading Rooftop Solar (Zestec) Limited (company number: 13532670), having its registered office and principal place of business at UK House 5th Floor, 164 - 182 Oxford Street, London, W1D 1NN, is a private limited company incorporated in England and Wales. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Statement of Cash Flows

The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1.A7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

 
2.3

Interest income

Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.

  
2.4

Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

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

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

  
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

Page 3

 
TM TRADING ROOFTOP SOLAR (ZESTEC) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.9

Taxation

Tax is recognised in the Statement of Comprehensive Income.

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


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 January 2023 and at 31 December 2023
367,637




Page 4

 
TM TRADING ROOFTOP SOLAR (ZESTEC) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£

Due within one year

Amounts owed by group undertakings
1,470,350
1,470,350

Other debtors
132,954
-

1,603,304
1,470,350



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,470,551
-

Accruals and deferred income
55,809
-

1,526,360
-



7.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33.1A from disclosing transactions with members of the same group that are wholly owned.


Page 5