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Registered Number: 13044380


 

 

 

TLD INDUSTRIES LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
Director Thomas Lester
Registered Number 13044380
Registered Office 36 GOSS COURT, HIGH STREET
THRAPSTON
KETTERING
Northants
NN14 4JH
Accountants Nene Valley Accountancy Services Ltd
36 Goss Court
High Street
Thrapston
NN14 4JH
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 March 2025.
Principal activities
Principal activity of the company during the financial year was of installation of air conditioning systems and services.
Director
The director who served the company throughout the year was as follows:
Thomas Lester
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
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 United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company 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 enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Thomas Lester
Director

Date approved: 13 May 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Nene Valley Accountancy Services Ltd
31 March 2025



....................................................

Nene Valley Accountancy Services Ltd

36 Goss Court
High Street
Thrapston
NN14 4JH
13 May 2025
3
 
 
Notes
 
2025
£
  2024
£
Turnover 550,358    748,079 
Cost of sales (458,554)   (515,858)
Gross profit 91,804    232,221 
Selling and distribution costs (33)  
Administrative expenses (44,575)   (66,966)
Operating profit 47,196    165,255 
Interest payable and similar charges (426)   (579)
Profit/(Loss) on ordinary activities before taxation 46,770    164,676 
Tax on profit on ordinary activities (10,164)   (37,779)
Profit/(Loss) for the financial year 36,606    126,897 
 
4
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 4,275    10,010 
4,275    10,010 
Current assets      
Debtors 4 49,909    56,305 
Cash at bank and in hand 514    239 
50,423    56,544 
Creditors: amount falling due within one year 5 (38,444)   (52,538)
Net current assets 11,979    4,006 
 
Total assets less current liabilities 16,254    14,016 
Creditors: amount falling due after more than one year 6 (1,455)   (2,823)
Net assets 14,799    11,193 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 14,797    11,191 
Shareholders' funds 14,799    11,193 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 13 May 2025 and were signed by:


-------------------------------
Thomas Lester
Director
5
General Information
TLD INDUSTRIES LTD is a private company, limited by shares, registered in , registration number 13044380, registration address 36 GOSS COURT, HIGH STREET, THRAPSTON , KETTERING, Northants, NN14 4JH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 4 Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 4 Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2024 5,884    10,133    4,275    20,292 
Additions      
Disposals      
At 31 March 2025 5,884    10,133    4,275    20,292 
Depreciation
At 01 April 2024 3,117    4,433    2,732    10,282 
Charge for year 2,767    1,425    1,543    5,735 
On disposals      
At 31 March 2025 5,884    5,858    4,275    16,017 
Net book values
Closing balance as at 31 March 2025   4,275      4,275 
Opening balance as at 01 April 2024 2,767    5,700    1,543    10,010 


4.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 21,101   
Other Debtors 26,474    56,115 
VAT 2,334    190 
49,909    56,305 

5.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 2,608   
Corporation Tax 35,311    47,576 
PAYE & Social Security   4,466 
Other Creditors 125    124 
Directors' Current Accounts 400    372 
38,444    52,538 

6.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts (secured) 1,455    2,823 
1,455    2,823 

6