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REGISTERED NUMBER: 08387989 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

TD CONSTRUCTION TESTING LIMITED

TD CONSTRUCTION TESTING LIMITED (REGISTERED NUMBER: 08387989)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


TD CONSTRUCTION TESTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: Mr T Robinson
Mr D Ames





REGISTERED OFFICE: Gerard Hall
40 Lord Street
St Helens
Merseyside
WA10 2SD





REGISTERED NUMBER: 08387989 (England and Wales)





ACCOUNTANTS: Livesey Spottiswood Ltd
Chartered Accountants
17 George Street
St Helens
Merseyside
WA10 1DB

TD CONSTRUCTION TESTING LIMITED (REGISTERED NUMBER: 08387989)

ABRIDGED BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 541,532 494,811

CURRENT ASSETS
Debtors 357,111 292,225
Cash at bank and in hand 142,077 141,996
499,188 434,221
CREDITORS
Amounts falling due within one year (335,471 ) (280,877 )
NET CURRENT ASSETS 163,717 153,344
TOTAL ASSETS LESS CURRENT
LIABILITIES

705,249

648,155

CREDITORS
Amounts falling due after more than one year (154,172 ) (166,725 )

PROVISIONS FOR LIABILITIES (106,000 ) (80,500 )
NET ASSETS 445,077 400,930

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 444,977 400,830
SHAREHOLDERS' FUNDS 445,077 400,930

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 29 February 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 November 2024 and were signed on its behalf by:



Mr D Ames - Director


TD CONSTRUCTION TESTING LIMITED (REGISTERED NUMBER: 08387989)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024


1. STATUTORY INFORMATION

TD Construction Testing 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Straight line over 20 years
Fixtures and fittings - 20% on reducing balance and 5% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Hire purchase and leasing commitments
Rentals payable under operating leases are charged against profits on a straight line basis over the periods of the leases. Assets acquired under finance leases and hire purchase contracts are capitalised as tangible fixed assets and depreciated in accordance with the accounting policy on depreciation. The related obligations, net of finance costs allocated to future periods, are included in creditors. Finance costs are charged against profits on a straight line basis over the periods of the contracts.

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.

Government grants
Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate. Grants of a capital nature are recognised as income on a systematic basis over the expected life of the asset.

TD CONSTRUCTION TESTING LIMITED (REGISTERED NUMBER: 08387989)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 26 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2023 729,461
Additions 151,198
Disposals (3,290 )
At 29 February 2024 877,369
DEPRECIATION
At 1 March 2023 234,650
Charge for year 104,189
Eliminated on disposal (3,002 )
At 29 February 2024 335,837
NET BOOK VALUE
At 29 February 2024 541,532
At 28 February 2023 494,811

5. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 5,931 5,931
In more than five years 361,000 397,000
366,931 402,931

6. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loan 30,682 44,318
Hire purchase 192,222 200,639
222,904 244,957

The hire purchase contracts are secured against the assets to which they relate.

Bank borrowings are secured by a fixed and floating charge over the assets of the company including a cross guarantee with TD Group Holdings Limited.

TD CONSTRUCTION TESTING LIMITED (REGISTERED NUMBER: 08387989)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
30 A Ordinary £1 30 30
30 B Ordinary £1 30 30
20 C Ordinary £1 20 20
20 D Ordinary £1 20 20
100 100

8. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of TD Group Holdings Limited. The ultimate controlling parties are the directors, Mr T Robinson and Mr D Ames.