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REGISTERED NUMBER: 10681523 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

COMPOSITE CONSULTANTS (TCS) LIMITED

COMPOSITE CONSULTANTS (TCS) LIMITED (REGISTERED NUMBER: 10681523)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


COMPOSITE CONSULTANTS (TCS) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mrs Suzanne Jane Pointon
Mr Andrew Pointon





REGISTERED OFFICE: Finch House
39 Pen-Y-Bont Walk
Knypersley
Stoke-On-Trent
Staffordshire
ST8 7XJ





REGISTERED NUMBER: 10681523 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

COMPOSITE CONSULTANTS (TCS) LIMITED (REGISTERED NUMBER: 10681523)

BALANCE SHEET
31 AUGUST 2024

31/8/24 31/8/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 102,187 3,710

CURRENT ASSETS
Debtors 5 5,154 214,437
Cash at bank 179,922 52,933
185,076 267,370
CREDITORS
Amounts falling due within one year 6 44,577 157,153
NET CURRENT ASSETS 140,499 110,217
TOTAL ASSETS LESS CURRENT
LIABILITIES

242,686

113,927

CREDITORS
Amounts falling due after more than one
year

7

(71,726

)

-

PROVISIONS FOR LIABILITIES 8 (3,703 ) (928 )
NET ASSETS 167,257 112,999

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 167,157 112,899
SHAREHOLDERS' FUNDS 167,257 112,999

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

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

COMPOSITE CONSULTANTS (TCS) LIMITED (REGISTERED NUMBER: 10681523)

BALANCE SHEET - continued
31 AUGUST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2024 and were signed on its behalf by:





Mr Andrew Pointon - Director


COMPOSITE CONSULTANTS (TCS) LIMITED (REGISTERED NUMBER: 10681523)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Composite Consultants (TCS) 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

COMPOSITE CONSULTANTS (TCS) LIMITED (REGISTERED NUMBER: 10681523)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 5,830
Additions 113,454
Disposals (2,213 )
At 31 August 2024 117,071
DEPRECIATION
At 1 September 2023 2,120
Charge for year 13,265
Eliminated on disposal (501 )
At 31 August 2024 14,884
NET BOOK VALUE
At 31 August 2024 102,187
At 31 August 2023 3,710

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Trade debtors - 212,522
Other debtors 5,154 1,915
5,154 214,437

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Hire purchase contracts 8,136 -
Taxation and social security 24,008 39,245
Other creditors 12,433 117,908
44,577 157,153

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/8/24 31/8/23
£    £   
Hire purchase contracts 71,726 -

8. PROVISIONS FOR LIABILITIES
31/8/24 31/8/23
£    £   
Deferred tax 3,703 928

COMPOSITE CONSULTANTS (TCS) LIMITED (REGISTERED NUMBER: 10681523)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 September 2023 928
Charge to Statement of Income and Retained Earnings during year 2,775
Balance at 31 August 2024 3,703

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/8/24 31/8/23
value: £    £   
100 Ordinary £1 100 100