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Registered number: 13926592













TD TRANSPORT CONSULTING LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2024


 
TD TRANSPORT CONSULTING LIMITED
REGISTERED NUMBER:13926592


BALANCE SHEET
AS AT 28 FEBRUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets

 4 

2,534
734

Current assets
  

Debtors: amounts falling due within one year
 5 
29,700
16,920

Current asset investments
 6 
239,592
79,991

Cash at bank and in hand
 7 
85,115
115,444

  
354,407
212,355

Creditors: amounts falling due within one year
 8 
(75,362)
(53,429)

Net current assets
  
 
 
279,045
 
 
158,926

Total assets less current liabilities
  
281,579
159,660

  

Net assets
  
281,579
159,660


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
281,578
159,659

  
281,579
159,660


Page 1


 
TD TRANSPORT CONSULTING LIMITED
REGISTERED NUMBER:13926592

    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2024

The director considers 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 director acknowledges his 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 statement of comprehensive income 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 by: 




TS Durham
Director

Date: 11 October 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2


 
TD TRANSPORT CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

1.


General information

TD Transport Consulting Limited is a limited liability company incorporated in England. The company's registered office and principal place of business is 48 Cloncurry Street, London, SW6 6DU, England.
The principal activity of the company is that of the provision of management consultancy services.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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:

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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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 balance sheet date in the countries where the Company operates and generates income.

Page 3


 
TD TRANSPORT CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

2.Accounting policies (continued)

 
2.5

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:

Computer equipment
-
33%
Straight line method

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.

 
2.6

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.7

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.

 
2.8

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.

 
2.9

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 4


 
TD TRANSPORT CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).







4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 March 2023
1,099


Additions
2,857



At 28 February 2024

3,956



Depreciation


At 1 March 2023
365


Charge for the year on owned assets
1,057



At 28 February 2024

1,422



Net book value



At 28 February 2024
2,534



At 28 February 2023
734

Page 5


 
TD TRANSPORT CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
29,700
16,920



6.


Current asset investments

2024
2023
£
£

Listed investments
239,592
79,991



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
85,115
115,444



8.


Creditors: amounts falling due within one year

2024
2023
£
£

Corporation tax
60,733
40,629

Other taxation and social security
12,726
7,674

Other creditors
203
3,426

Accruals and deferred income
1,700
1,700

75,362
53,429



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1


Page 6


 
TD TRANSPORT CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

10.


Controlling party

TS Durham is the ultimate controlling party by virtue of his shareholding in the company. 

 
Page 7