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Registered number: 12131779









TCL GROUP (LONDON) LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
TCL GROUP (LONDON) LIMITED
 
 
COMPANY INFORMATION


Director
S Purdy 




Company secretary
J S Murphy



Registered number
12131779



Registered office
Unit A Melville Court Spilsby Road
Harold Hill

Romford

Essex

RM3 8SB




Independent auditors
Barnes Roffe LLP
Chartered Accountants & Statutory Auditor

Leytonstone House

Leytonstone

London

E11 1GA





 
TCL GROUP (LONDON) LIMITED
 

CONTENTS



Page
Group strategic report
 
1 - 2
Director's report
 
3 - 4
Independent auditors' report
 
5 - 8
Consolidated statement of comprehensive income
 
9
Consolidated balance sheet
 
10
Company balance sheet
 
11
Consolidated statement of changes in equity
 
12
Company statement of changes in equity
 
13
Consolidated statement of cash flows
 
14 - 15
Consolidated analysis of net debt
 
16
Notes to the financial statements
 
17 - 32


 
TCL GROUP (LONDON) LIMITED
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 JULY 2024

INTRODUCTION
 
The Director presents his strategic report for the year ended 31 July 2024.
The principal activities of the Group in the year under review were Repairs & Maintenance, Void Refurbishment, Planned Works, Cyclical Repairs and Property Refurbishment.

BUSINESS REVIEW
 
Our long term strategy is to develop a customer driven service that establishes the Group as a ‘best in class’ in Community Regeneration, Maintenance, Refurbishment and Specialist Construction services in London and the Home Counties whilst achieving sustained profitable growth by consistent delivery against the needs of our customers, partners and shareholders.
Our ongoing investment in our people, processes, ICT, environmental initiatives and community engagement has further served to reinforce our position as a preferred service provider within our target markets supported by an approach that is both collaborative and consultative.
Arising from this customer-focused methodology has been another good year of trading for the Group. We have sustained profitable operations with contracts secured at levels of return commensurate with our trading targets.
Our Repairs & Maintenance, Planned and Cyclical Works divisions have continued to secure long-term contracts within the public sector, reflecting a continued strong reputation of those divisions in their respective markets. 

FINANCIAL REVIEW
 
The 2023/24 financial year continued to present the construction industry with a number of extraordinary challenges. The conflict in Ukraine continued to cause supply chain disruptions and high energy costs persisted. Notwithstanding the gradual reduction in inflation, the costs of materials, components and services remained high but tempered by reduced rates of price increase as inflation returned to more acceptable norms in Q3 and Q4.
Despite these challenges and disruptions, we are pleased to announce that our business has thrived and achieved an exceptional outcome for 2023/24. 
Our collective goal for the coming years is to continue to maximise the opportunities for growth across our core business activities, notwithstanding the challenging conditions within our industry, to continue to deliver a positive outcome year on year. 
We do however remain cautious and will continue to prioritise maintaining our historic levels of profitability and managing trading risks, a prudent approach that will ensure a balanced and sustainable business model that safeguards our financial stability and long-term success.

Page 1

 
TCL GROUP (LONDON) LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024

RISK MANAGEMENT
 
A key influence in determining the continued success of the business is risk and the mitigation measures we put in place.  The types of risk relevant to the Group activities and services, listed below, if left unchecked, have the potential to undermine our business objectives and financial performance.      
• Economic Risk
• Compliance Risk
• Security & Fraud Risk
• Financial Risk
• Reputation Risk
• Operational Risk
• Competition Risk
Proactive risk identification and avoidance, seeking only to engage in contracts aligned with our core activities where the associated risks are known and can be minimised, together with planning for risks across all aspects of business activity, will mitigate their impact.
By maintaining an awareness and understanding of risk, we will protect our financial resilience, reputation, customer base and trust that we have achieved across the business and within the markets we serve. 

FINANCIAL KEY PERFORMANCE INDICATORS
 
The financial highlights for the Group are as follows:
Turnover:    £ 11,355,055 (
2022-23 - £ 14,780,588)
Gross Profit:   £ 2,317,627 (
2022-23 - £ 2,202,514)
Profit (before taxation) £ 457,277 (
2022-23 - £ 274,200)


This report was approved by the board on 24 March 2025 and signed on its behalf.





S Purdy
Director

Page 2

 
TCL GROUP (LONDON) LIMITED
 
 
 
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 JULY 2024

The director presents his report and the financial statements for the year ended 31 July 2024.

Director's responsibilities statement

The director is responsible for preparing the Group strategic report, the Director's report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the director is required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £226,472 (2023 - £142,641).

Dividends of £370,000 (2023 - £450,000) were received during the year from the subsidiary company.
The directors do not recommend the payment of a final dividend (
2023 - £Nil).

Director

The director who served during the year was:

S Purdy 

Future developments

The Group is continually looking to diversify into markets that are in line with the overall ethos of the group, along with continued growth of its existing income streams.

Page 3

 
TCL GROUP (LONDON) LIMITED
 
 
 
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024

Disclosure of information to auditors

The director at the time when this Director's report is approved has confirmed that:
 
so far as he is aware, there is no relevant audit information of which the Company and the Group's auditors are unaware, and

he has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Group since the year end.

Auditors

The auditorsBarnes Roffe LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 24 March 2025 and signed on its behalf.
 





S Purdy
Director

Page 4

 
TCL GROUP (LONDON) LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TCL GROUP (LONDON) LIMITED
 

Opinion


We have audited the financial statements of TCL Group (London) Limited (the 'parent Company') and its subsidiaries (the 'Group') for the year ended 31 July 2024, which comprise the Consolidated statement of comprehensive income, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity, the Consolidated Statement of Cash Flows and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Group's and of the parent Company's affairs as at 31 July 2024 and of the Group's profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.


Page 5

 
TCL GROUP (LONDON) LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TCL GROUP (LONDON) LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The director is responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group strategic report and the Director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group strategic report and the Director's report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and the parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group strategic report or the Director's report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Page 6

 
TCL GROUP (LONDON) LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TCL GROUP (LONDON) LIMITED (CONTINUED)


Responsibilities of directors
 

As explained more fully in the Director's responsibilities statement set out on page 3, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the director is responsible for assessing the Group's and the parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the Group or the parent Company or to cease operations, or have no realistic alternative but to do so.


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur by:

Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations;
Reviewing the financial statements and testing the disclosures against supporting documentation;
Performing analytical procedures to identify any unusual or unexpected trends or anamolies;
Inspecting and testing journal entries to identify unusual or unexpected transactions;
Assessing whether judgement and assumptions made in determining significant accounting estimates were indicative of management bias.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Page 7

 
TCL GROUP (LONDON) LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TCL GROUP (LONDON) LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Graham Wallace (Senior statutory auditor)
for and on behalf of
Barnes Roffe LLP
Chartered Accountants & Statutory Auditor
Leytonstone House
Leytonstone
London
E11 1GA

25 March 2025
Page 8

 
TCL GROUP (LONDON) LIMITED
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JULY 2024

2024
2023
Note
£
£

  

Turnover
 4 
11,355,055
14,780,588

Cost of sales
  
(9,037,428)
(12,578,074)

Gross profit
  
2,317,627
2,202,514

Administrative expenses
  
(1,828,099)
(1,849,301)

Other operating income
 5 
1,210
2,000

Operating profit
 6 
490,738
355,213

Interest receivable and similar income
 10 
49,547
6,491

Interest payable and similar charges
 11 
(83,008)
(87,504)

Profit before taxation
  
457,277
274,200

Tax on profit
 12 
(230,805)
(131,559)

Profit for the financial year
  
226,472
142,641

  

Total comprehensive income for the year
  
226,472
142,641

Profit for the year attributable to:
  

Owners of the parent Company
  
226,472
142,641

Total comprehensive income for the year attributable to:
  

Owners of the parent Company
  
226,472
142,641

The notes on pages 17 to 32 form part of these financial statements.

Page 9

 
TCL GROUP (LONDON) LIMITED
REGISTERED NUMBER: 12131779

CONSOLIDATED BALANCE SHEET
AS AT 31 JULY 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Intangible assets
 13 
1,952,414
2,319,999

Tangible assets
 14 
160,671
170,194

  
2,113,085
2,490,193

Current assets
  

Debtors: amounts falling due within one year
 16 
2,597,869
3,315,336

Cash at bank and in hand
 17 
1,982,639
1,685,052

  
4,580,508
5,000,388

Creditors: amounts falling due within one year
 18 
(3,636,686)
(4,594,124)

Net current assets
  
 
 
943,822
 
 
406,264

Total assets less current liabilities
  
3,056,907
2,896,457

Creditors: amounts falling due after more than one year
 19 
(21,627)
(87,649)

Provisions for liabilities
  

Deferred taxation
 22 
(37,787)
(37,787)

Net assets
  
2,997,493
2,771,021


Capital and reserves
  

Called up share capital 
 23 
1,001
1,001

Merger reserve
  
2,633,475
2,633,475

Profit and loss account
  
363,017
136,545

Equity attributable to owners of the parent Company
  
2,997,493
2,771,021


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 March 2025.




S Purdy
Director

The notes on pages 17 to 32 form part of these financial statements.

Page 10

 
TCL GROUP (LONDON) LIMITED
REGISTERED NUMBER: 12131779

COMPANY BALANCE SHEET
AS AT 31 JULY 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Investments
 15 
2,646,055
2,646,055

Current assets
  

Debtors: amounts falling due within one year
 16 
2,980
1,481

Cash at bank and in hand
 17 
387
1,086

  
3,367
2,567

Creditors: amounts falling due within one year
 18 
(1,593,132)
(1,822,400)

Net current liabilities
  
 
 
(1,589,765)
 
 
(1,819,833)

Total assets less current liabilities
  
1,056,290
826,222

Creditors: amounts falling due after more than one year
 19 
-
(23,725)

Net assets
  
1,056,290
802,497


Capital and reserves
  

Called up share capital 
 23 
1,001
1,001

Profit and loss account brought forward
  
801,496
450,977

Profit for the year

  

253,793
350,519

Profit and loss account carried forward
  
1,055,289
801,496

  
1,056,290
802,497


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 March 2025.


S Purdy
Director

The notes on pages 17 to 32 form part of these financial statements.

Page 11

 
TCL GROUP (LONDON) LIMITED
 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2024


Called up share capital
Other reserve
Profit and loss account
Total equity

£
£
£
£


At 1 August 2022
1,001
2,633,475
(6,096)
2,628,380


Comprehensive income for the year

Profit for the year
-
-
142,641
142,641



At 1 August 2023
1,001
2,633,475
136,545
2,771,021


Comprehensive income for the year

Profit for the year
-
-
226,472
226,472


At 31 July 2024
1,001
2,633,475
363,017
2,997,493


The notes on pages 17 to 32 form part of these financial statements.

Page 12

 
TCL GROUP (LONDON) LIMITED
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 August 2022
1,001
450,977
451,978


Comprehensive income for the year

Profit for the year
-
350,519
350,519



At 1 August 2023
1,001
801,496
802,497



Profit for the year
-
253,793
253,793


At 31 July 2024
1,001
1,055,289
1,056,290


The notes on pages 17 to 32 form part of these financial statements.

Page 13

 
TCL GROUP (LONDON) LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JULY 2024

2024
2023
£
£

Cash flows from operating activities

Profit for the financial year
226,472
142,641

Adjustments for:

Amortisation of intangible assets
367,585
367,585

Depreciation of tangible assets
46,589
45,014

Loss on disposal of tangible assets
4,879
2,368

Government grants
(1,210)
(2,000)

Interest paid
83,008
87,504

Interest received
(49,547)
(6,491)

Taxation charge
230,805
131,559

Decrease/(increase) in debtors
717,467
(314,500)

(Decrease)/increase in creditors
(959,902)
977,299

Corporation tax (paid)
(131,559)
(59,561)

Net cash generated from operating activities

534,587
1,371,418

Cash flows from investing activities

Purchase of tangible fixed assets
(41,945)
(72,899)

Sale of tangible fixed assets
-
6,470

Government grants received
1,210
2,000

Interest received
49,547
6,491

HP interest paid
(6,598)
(4,983)

Net cash from investing activities

2,214
(62,921)
Page 14

 
TCL GROUP (LONDON) LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024


2024
2023

£
£



Cash flows from financing activities

Repayment of loans
(120,507)
(328,831)

Repayment of/new finance leases
(42,297)
10,058

Interest paid
(76,410)
(82,521)

Net cash used in financing activities
(239,214)
(401,294)

Net increase in cash and cash equivalents
297,587
907,203

Cash and cash equivalents at beginning of year
1,685,052
777,849

Cash and cash equivalents at the end of year
1,982,639
1,685,052


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
1,982,639
1,685,052

1,982,639
1,685,052


The notes on pages 17 to 32 form part of these financial statements.

Page 15

 
TCL GROUP (LONDON) LIMITED
 

CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 JULY 2024




At 1 August 2023
Cash flows
At 31 July 2024
£

£

£

Cash at bank and in hand

1,685,052

297,587

1,982,639

Debt due after 1 year

(23,725)

23,725

-

Debt due within 1 year

(1,676,387)

94,005

(1,582,382)

Finance leases

(106,252)

42,297

(63,955)


(121,312)
457,614
336,302

The notes on pages 17 to 32 form part of these financial statements.

Page 16

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

TCL Group (London) Limited ("the Company") is a private company limited by shares incorporated in England and Wales. The address of its registered office is Unit A Melville Court Spilsby Road, Harold Hill, Romford, Essex, RM3 8SB.
The principal activity of the Company is that of a holding company for its trading subsidiary.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date control ceases.

Page 17

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group 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:

Construction contracts
Profit on construction contracts is taken as the work is carried out if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related costs as contract activity progresses. Turnover is recognised relative to the stage of completion of the contract. Full provision is made for losses on all contracts in the year in which they are first foreseen.
In the course of providing construction services the company's customers will retain a retention amount. The retention amount will be recognised in the accounting period when the company considers it has fulfilled its obligations under the terms of each of its contracts.
All sales are normally made with credit terms. The element of financing is deemed immaterial and disregarded in the measurement of revenue.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance
Office equipment
-
33%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 18

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.6

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of the Group's share of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Consolidated statement of comprehensive income over its useful economic life.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.8

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.

 
2.9

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.

 
2.10

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.11

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. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.

 
2.12

Operating leases: the Group as lessee

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

Page 19

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.13

Leased assets: the Group as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.14

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Group in independently administered funds.

 
2.15

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.16

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.

Page 20

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.17

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.18

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Consolidated statement of comprehensive income in the same period as the related expenditure.

 
2.19

Financial instruments

The Group only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 21

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

a) Critical judgements in applying the group's accounting policies
No significant judgements have had to be made by management in preparing these financial statements.
b) Key accounting estimates and assumptions
The key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include:
Amounts recoverable on long-term contracts
The figure included in amounts recoverable on long-term contracts at the year end is based on the estmated sales value of work completed since the previous invoice. Consideration of the post period recovery is made, as well as historical experience, in arriving at the year end estimate.
Bad debts
The Group make judgements around the recoverability of trade debtors. Consideration of the post period recovery is made, as well as historical experience, in arriving at the year end estimate.


4.


Turnover

An analysis of turnover by class of business is as follows:


2024
2023
£
£

Turnover
11,355,055
14,780,588


All turnover arose within the United Kingdom.


5.


Other operating income

2024
2023
£
£

Government grants receivable
1,210
2,000


Page 22

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Depreciation
46,589
45,014

Amortisation
367,585
104,237

Other operating lease rentals
94,801
68,884


7.


Auditors' remuneration

During the year, the Group obtained the following services from the Company's auditors:


2024
2023
£
£

Fees payable to the Company's auditors for the audit of the consolidated and parent Company's financial statements
9,500
9,500

Fees payable to the Group's auditors for other non-audit services
45,374
45,374


8.


Employees









The average monthly number of employees, including the director, during the year was as follows:



Group
Group
Company
Company
        2024
        2023
        2024
        2023
            No.
            No.
            No.
            No.









Staff
11
11
1
1


9.


Director's remuneration

2024
2023
£
£

Director's emoluments
8,844
8,844

Group contributions to defined contribution pension schemes
64,653
92,186

73,497
101,030


During the year retirement benefits were accruing to 1 director (2023 - 1) in respect of defined contribution pension schemes.

Page 23

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

10.


Interest receivable and similar income

2024
2023
£
£


Bank interest received
49,547
6,491


11.


Interest payable and similar charges

2024
2023
£
£


Bank interest payable
76,408
82,521

Finance leases and hire purchase contracts
6,598
4,983

Other interest payable
2
-

83,008
87,504


12.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
230,805
131,559


Total current tax
230,805
131,559
Page 24

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
 
12.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 25%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
457,277
274,200


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 25%)
114,319
68,550

Effects of:


Increase in tax rate to 25% from 1 April 2023
-
(25,018)

Expenses not deductible for tax purposes
104,847
67,475

Other timing differences leading to an increase in taxation
11,639
20,552

Total tax charge for the year
230,805
131,559


Factors that may affect future tax charges

There are no factors that may affect the future tax charges.

Page 25

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

13.


Intangible assets

Group and Company





Goodwill

£



Cost


At 1 August 2023
3,675,845



At 31 July 2024

3,675,845



Amortisation


At 1 August 2023
1,355,846


Charge for the year on owned assets
367,585



At 31 July 2024

1,723,431



Net book value



At 31 July 2024
1,952,414



At 31 July 2023
2,319,999



Page 26

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

14.


Tangible fixed assets

Group






Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 August 2023
292,091
66,105
358,196


Additions
39,396
2,549
41,945


Disposals
(34,104)
-
(34,104)



At 31 July 2024

297,383
68,654
366,037



Depreciation


At 1 August 2023
146,642
41,360
188,002


Charge for the year on owned assets
5,520
8,011
13,531


Charge for the year on financed assets
33,058
-
33,058


Disposals
(29,225)
-
(29,225)



At 31 July 2024

155,995
49,371
205,366



Net book value



At 31 July 2024
141,388
19,283
160,671



At 31 July 2023
145,449
24,745
170,194

Motor vehicles of £99,175 (2023 - £132,234) relate to the net book value of assets held under finance leases or hire purchase contracts.

Page 27

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

15.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2023
2,646,055



At 31 July 2024
2,646,055





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Class of shares

Holding

Topcoat Construction Limited
Ordinary
100%

The registered office of the above company is Unit A, Melville Court, Spilsby Road, Harold Hill, Romford, Essex, RM3 8SB.

The aggregate of the share capital and reserves as at 31 July 2024 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)

Topcoat Construction Limited
2,746,503
711,923


16.


Debtors

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£


Trade debtors
2,002,124
2,078,444
-
-

Amounts owed by group undertakings
-
-
2,980
-

Other debtors
275
1,275
-
-

Prepayments and accrued income
33,979
31,780
-
1,481

Amounts recoverable on long-term contracts
561,491
1,203,837
-
-

2,597,869
3,315,336
2,980
1,481


Page 28

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

17.


Cash and cash equivalents

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Cash at bank and in hand
1,982,639
1,685,052
387
1,086



18.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Bank loans
-
96,782
-
96,782

Trade creditors
239,130
429,472
-
-

Amounts owed to group undertakings
-
-
-
135,263

Corporation tax
230,805
131,559
-
-

Other taxation and social security
229,386
767,342
-
-

Obligations under finance lease and hire purchase contracts
42,328
42,328
-
-

Other creditors
1,593,042
1,671,965
1,582,382
1,579,605

Accruals and deferred income
1,301,995
1,454,676
10,750
10,750

3,636,686
4,594,124
1,593,132
1,822,400



19.


Creditors: Amounts falling due after more than one year

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Bank loans
-
23,725
-
23,725

Net obligations under finance leases and hire purchase contracts
21,627
63,924
-
-

21,627
87,649
-
23,725


Net obligations under hire purchase contracts, as disclosed in notes 18, 19 and 21 to the accounts, are secured upon the assets to which they relate.
Bank loans of £Nil (
2023 - £120,507) are secured against the assets of the company and cross guaranteed against the assets of the subsidiary company.

Page 29

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

20.


Loans


Analysis of the maturity of loans is given below:


Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Amounts falling due within one year

Bank loans
-
96,782
-
96,782

Amounts falling due 2-5 years

Bank loans
-
23,725
-
23,725

-
120,507
-
120,507



21.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

Group
Group
2024
2023
£
£

Within one year
42,328
42,328

Between 1-5 years
21,627
63,924

63,955
106,252

Page 30

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

22.


Deferred taxation


Group



2024
2023


£

£






At beginning of year
(37,787)
(37,787)



At end of year
(37,787)
(37,787)

Company


2024
£
2023
£


At beginning of year
-
-



At end of year
-
-

The provision for deferred taxation is made up as follows:

Group
Group
2024
2023
£
£

Accelerated capital allowances
(37,787)
(37,787)

(37,787)
(37,787)


23.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



260 (2023 - 260) Ordinary A shares of £1.00 each
260
260
260 (2023 - 260) Ordinary B shares of £1.00 each
260
260
160 (2023 - 160) Ordinary C shares of £1.00 each
160
160
160 (2023 - 160) Ordinary D shares of £1.00 each
160
160
160 (2023 - 160) Ordinary E shares of £1.00 each
160
160
1 (2023 - 1) Special share share of £1.00
1
1

1,001

1,001


Page 31

 
TCL GROUP (LONDON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

24.


Pension commitments

The Group operates a defined contributions pension scheme. The scheme is administered by an insurance company independent of the group's finances. The Group contributions are charged to the profit and loss account in the year in which they are made. The pension charge for the year was £64,653 (2023 - £92,186). There was £824 outstanding at the year end (2023 - £1,115).


25.


Commitments under operating leases

At 31 July 2024 the Group had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
Group
£
£


Not later than 1 year
61,632
64,897

Later than 1 year and not later than 5 years
240,000
241,632

Later than 5 years
15,000
75,000

316,632
381,529


26.


Related party transactions

The bank loan held by the Company is cross guaranteed against the assets of the subsidiary company.
At the balance sheet date, the Company was owed £2,980 (
2023 - creditor of £135,263) by the subsidiary company. During the year, the company received dividends of £370,000 (2023 - £450,000) from its subsidiary company.


27.


Controlling party

The company considers S Purdy as the ultimate controlling party.

 
Page 32