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Registered number: 07274275
TDB Supply Solutions Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Advoco (SW) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07274275
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 97,749 110,355
97,749 110,355
CURRENT ASSETS
Stocks 5 333,442 222,960
Debtors 6 352,854 402,769
Cash at bank and in hand 12,818 60,174
699,114 685,903
Creditors: Amounts Falling Due Within One Year 7 (461,185 ) (386,706 )
NET CURRENT ASSETS (LIABILITIES) 237,929 299,197
TOTAL ASSETS LESS CURRENT LIABILITIES 335,678 409,552
Creditors: Amounts Falling Due After More Than One Year 8 (227,315 ) (302,025 )
NET ASSETS 108,363 107,527
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 108,263 107,427
SHAREHOLDERS' FUNDS 108,363 107,527
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Philip Pike
Director
26 March 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
TDB Supply Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07274275 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Other
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2023 1,744 71,963 53,182 38,032
Additions - - - 8,483
As at 30 June 2024 1,744 71,963 53,182 46,515
Depreciation
As at 1 July 2023 939 25,291 30,032 20,081
Provided during the period - 11,668 5,788 5,235
As at 30 June 2024 939 36,959 35,820 25,316
Net Book Value
As at 30 June 2024 805 35,004 17,362 21,199
As at 1 July 2023 805 46,672 23,150 17,951
Computer Equipment Total
£ £
Cost
As at 1 July 2023 39,661 204,582
Additions 8,649 17,132
As at 30 June 2024 48,310 221,714
...CONTINUED
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Depreciation
As at 1 July 2023 17,884 94,227
Provided during the period 7,047 29,738
As at 30 June 2024 24,931 123,965
Net Book Value
As at 30 June 2024 23,379 97,749
As at 1 July 2023 21,777 110,355
5. Stocks
2024 2023
£ £
Stock 333,442 222,960
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 332,188 361,436
Prepayments and accrued income 20,666 41,333
352,854 402,769
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 15,902 18,063
Trade creditors 207,430 174,211
Bank loans and overdrafts 121,747 118,849
Corporation tax liability 16,045 12,520
Social security and other tax 1,374 1,496
VAT 23,537 2,338
Other creditors (4) 277 248
Accrued expenses 40,110 20,910
Director's loan account 34,763 38,071
461,185 386,706
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 23,914 40,218
Bank loans 203,401 261,807
227,315 302,025
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,902 18,063
Later than one year and not later than five years 23,914 40,218
39,816 58,281
39,816 58,281
10. Share Capital
2024 2023
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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