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REGISTERED NUMBER: 09172550 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

T&C BEDROOMS LTD

T&C BEDROOMS LTD (REGISTERED NUMBER: 09172550)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

T&C BEDROOMS LTD

Company Information
for the Year Ended 30 September 2024







DIRECTORS: E Baird
P J Ogden





REGISTERED OFFICE: Unit 23
Telford Road
Ellesmere Port
Cheshire
CH65 5EU





REGISTERED NUMBER: 09172550 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

T&C BEDROOMS LTD (REGISTERED NUMBER: 09172550)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,405
Tangible assets 5 49,573 61,968
49,573 63,373

CURRENT ASSETS
Stocks 49,620 53,015
Debtors 6 525,470 462,707
Cash at bank and in hand 64,329 172,273
639,419 687,995
CREDITORS
Amounts falling due within one year 7 166,674 226,595
NET CURRENT ASSETS 472,745 461,400
TOTAL ASSETS LESS CURRENT
LIABILITIES

522,318

524,773

CREDITORS
Amounts falling due after more than one
year

8

(3,006

)

(7,505

)

PROVISIONS FOR LIABILITIES (9,419 ) (11,774 )
NET ASSETS 509,893 505,494

CAPITAL AND RESERVES
Called up share capital 9 20 20
Retained earnings 10 509,873 505,474
SHAREHOLDERS' FUNDS 509,893 505,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

T&C BEDROOMS LTD (REGISTERED NUMBER: 09172550)

Balance Sheet - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2025 and were signed on its behalf by:




E Baird - Director



P J Ogden - Director


T&C BEDROOMS LTD (REGISTERED NUMBER: 09172550)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

T&C Bedrooms Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 20% on reducing balance
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

T&C BEDROOMS LTD (REGISTERED NUMBER: 09172550)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 24 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 28,063
AMORTISATION
At 1 October 2023 26,658
Charge for year 1,405
At 30 September 2024 28,063
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 1,405

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 October 2023
and 30 September 2024 2,581 77,906 98,138 178,625
DEPRECIATION
At 1 October 2023 2,231 47,789 66,637 116,657
Charge for year 70 6,024 6,301 12,395
At 30 September 2024 2,301 53,813 72,938 129,052
NET BOOK VALUE
At 30 September 2024 280 24,093 25,200 49,573
At 30 September 2023 350 30,117 31,501 61,968

T&C BEDROOMS LTD (REGISTERED NUMBER: 09172550)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2023
and 30 September 2024 43,359
DEPRECIATION
At 1 October 2023 21,157
Charge for year 4,441
At 30 September 2024 25,598
NET BOOK VALUE
At 30 September 2024 17,761
At 30 September 2023 22,202

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 99,499 98,408
Other debtors 425,971 364,299
525,470 462,707

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 4,517 6,858
Trade creditors 82,801 82,890
Taxation and social security 27,632 46,005
Other creditors 51,724 90,842
166,674 226,595

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 3,006 7,505

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
20 Ordinary £1 20 20

10. RESERVES
Retained
earnings
£   

At 1 October 2023 505,474
Profit for the year 4,399
At 30 September 2024 509,873

T&C BEDROOMS LTD (REGISTERED NUMBER: 09172550)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

11. ULTIMATE CONTROLLING PARTY

The directors are under the agreement that there is no ultimate controlling party.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
T&C Bedrooms Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T&C Bedrooms Ltd for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of T&C Bedrooms Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of T&C Bedrooms Ltd and state those matters that we have agreed to state to the Board of Directors of T&C Bedrooms Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T&C Bedrooms Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that T&C Bedrooms Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of T&C Bedrooms Ltd. You consider that T&C Bedrooms Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of T&C Bedrooms Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


Date: .............................................