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Registered Number: 13136940
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 January 2025

for

TCS FINE FOODS LTD

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 752,450    424,165 
752,450    424,165 
Current assets      
Stocks 4 20,596    13,857 
Debtors 5 197,680    128,172 
Cash at bank and in hand 661,335    789,135 
879,611    931,164 
Creditors: amount falling due within one year 6 (731,132)   (720,945)
Net current assets 148,479    210,219 
 
Total assets less current liabilities 900,929    634,384 
Creditors: amount falling due after more than one year 7 (59,934)   (68,248)
Net assets 840,995    566,136 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 840,895    566,036 
Shareholders' funds 840,995    566,136 
 


For the year ended 31 January 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 16 June 2025 and were signed by:


-------------------------------
T Shepherd
Director
1
General Information
TCS Fine Foods Ltd is a private company, limited by shares, registered in England and Wales, registration number 13136940, registration address 23-25 Bore Street, Lichfield, Staffordshire, WS13 6NA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
The Company has transferred the significant risks and rewards of ownership to the buyer
The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
The amount of revenue can be measured reliably;
It is probable that the Company will receive the consideration due under the transaction; and
The costs incurred or to be incurred in respect of the transaction can be measured reliably.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
Leasehold Improvements 15% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.

Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 29 (2024 : 25).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Leasehold Improvements   Total
  £   £   £   £   £   £   £
At 01 February 2024   162,398      37,609    8,196    370,409    578,612 
Additions 256,394    14,905    56,336    19,187    2,599    71,109    420,530 
Disposals            
At 31 January 2025 256,394    177,303    56,336    56,796    10,795    441,518    999,142 
Depreciation
At 01 February 2024   64,081      10,470    3,178    76,781    154,510 
Charge for year   27,411    5,854    8,431    2,005    48,481    92,182 
On disposals            
At 31 January 2025   91,492    5,854    18,901    5,183    125,262    246,692 
Net book values
Closing balance as at 31 January 2025 256,394    85,811    50,482    37,895    5,612    316,256    752,450 
Opening balance as at 01 February 2024   98,317      27,139    5,018    293,691    424,165 


4.

Stocks

2025
£
  2024
£
Stocks 20,596    13,857 
20,596    13,857 

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Other Debtors 111,380    18,172 
111,380    18,172 

5.

Debtors: amounts falling due after one year

2025
£
  2024
£
Other Debtors 86,300    110,000 
86,300    110,000 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 33,265    21,292 
Bank Loans & Overdrafts 14,167    14,167 
Taxation and Social Security 163,902    135,445 
Obligations under HP/Financial Leases 7,872   
Other Creditors 511,926    550,041 
731,132    720,945 

7.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 23,611    37,778 
Obligations under HP/Financial Leases 36,323   
Other Creditors   30,470 
59,934    68,248 

8.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
74 Class A shares of £1.00 each 74    74 
26 Class B shares of £1.00 each 26    26 
100    100 

2