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TC Design Services Ltd

Registered Number
12880574
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

TC Design Services Ltd
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

Antony David Carrigan

Registered Address

35 Millcroft
Carlisle
CA3 0HX

Registered Number

12880574 (England and Wales)
TC Design Services Ltd
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets313,21813,948
13,21813,948
Current assets
Debtors43,8401,544
Cash at bank and on hand1,9473,222
5,7874,766
Creditors amounts falling due within one year5(9,164)(10,016)
Net current assets (liabilities)(3,377)(5,250)
Total assets less current liabilities9,8418,698
Net assets9,8418,698
Capital and reserves
Called up share capital200200
Profit and loss account9,6418,498
Shareholders' funds9,8418,698
The financial statements were approved and authorised for issue by the Director on 5 March 2025, and are signed on its behalf by:
Antony David Carrigan
Director
Registered Company No. 12880574
TC Design Services Ltd
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 October 2311,0297,62418,653
At 30 September 2411,0297,62418,653
Depreciation and impairment
At 01 October 23-4,7054,705
Charge for year-730730
At 30 September 24-5,4355,435
Net book value
At 30 September 2411,0292,18913,218
At 30 September 2311,0292,91913,948
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,8401,544
Total3,8401,544
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables124-
Bank borrowings and overdrafts1,397-
Taxation and social security4,4856,365
Other creditors2,1572,651
Accrued liabilities and deferred income1,0011,000
Total9,16410,016