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Registered number: 12709913









T.B.S. MECHANICAL & ELECTRICAL SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

 
T.B.S. MECHANICAL & ELECTRICAL SERVICES LIMITED
 
 
COMPANY INFORMATION


Directors
Alison Brewer 
Darran Bradbury 




Registered number
12709913



Registered office
263 Alcester Road
Kings Heath

Birmingham

B14 6DT




Accountants
Wayside Accountancy Limited

5 Willow Close

Fradley

Lichfield

Staffordshire

WS13 8RW





 
T.B.S. MECHANICAL & ELECTRICAL SERVICES LIMITED
REGISTERED NUMBER: 12709913

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
5,477
14,556

Cash at bank and in hand
 5 
84,933
86,579

  
90,410
101,135

Creditors: amounts falling due within one year
 6 
(63,846)
(65,052)

Net current assets
  
 
 
26,564
 
 
36,083

Total assets less current liabilities
  
26,564
36,083

  

Net assets
  
26,564
36,083


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
26,562
36,081

  
26,564
36,083


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 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 on 27 September 2024.




Alison Brewer
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
T.B.S. MECHANICAL & ELECTRICAL SERVICES LIMITED
REGISTERED NUMBER: 12709913
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024


Page 2

 
T.B.S. MECHANICAL & ELECTRICAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

T.B.S. Mechanical & Electrical Services Limited is a limited liability company incorporated and domicled in the United Kingdon.  The address of its registered office is 263 Alcester Road, Kings Heath, Birmingham, West Midlands, B14 6DT.  The registration number is shown on the balance sheet.  The financial statements are prepared in Sterling (£).

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 3

 
T.B.S. MECHANICAL & ELECTRICAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

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.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
T.B.S. MECHANICAL & ELECTRICAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Debtors

2024
2023
£
£


Trade debtors
5,477
14,556



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
84,933
86,579



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
667

Amounts owed to group undertakings
52,189
58,104

Corporation tax
9,864
5,566

Other taxation and social security
1,793
715

63,846
65,052



7.


Controlling party

The ultimate parent and controlling party is T.B.S. Mechanical Services Limited, a company incorporated in Great Britain.

Page 5