Acorah Software Products - Accounts Production 16.3.350 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 05129058 Mr Trevor Burks Cassells Limited T Burks true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05129058 2024-05-31 05129058 2025-05-31 05129058 2024-06-01 2025-05-31 05129058 frs-core:CurrentFinancialInstruments 2025-05-31 05129058 frs-core:MotorVehicles 2025-05-31 05129058 frs-core:MotorVehicles 2024-06-01 2025-05-31 05129058 frs-core:MotorVehicles 2024-05-31 05129058 frs-core:PlantMachinery 2025-05-31 05129058 frs-core:PlantMachinery 2024-06-01 2025-05-31 05129058 frs-core:PlantMachinery 2024-05-31 05129058 frs-core:ShareCapital 2025-05-31 05129058 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 05129058 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05129058 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 05129058 frs-bus:SmallEntities 2024-06-01 2025-05-31 05129058 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05129058 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 05129058 1 2024-06-01 2025-05-31 05129058 frs-bus:Director1 2024-06-01 2025-05-31 05129058 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 05129058 frs-countries:EnglandWales 2024-06-01 2025-05-31 05129058 2023-05-31 05129058 2024-05-31 05129058 2023-06-01 2024-05-31 05129058 frs-core:CurrentFinancialInstruments 2024-05-31 05129058 frs-core:ShareCapital 2024-05-31 05129058 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 05129058
Tcb's (Market Rasen) Limited
Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05129058
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,680 6,240
4,680 6,240
CURRENT ASSETS
Stocks 5 1,200 1,420
Debtors 6 540 1,430
Cash at bank and in hand 3,174 3,488
4,914 6,338
Creditors: Amounts Falling Due Within One Year 7 (20,378 ) (27,142 )
NET CURRENT ASSETS (LIABILITIES) (15,464 ) (20,804 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,784 ) (14,564 )
NET LIABILITIES (10,784 ) (14,564 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (10,884 ) (14,664 )
SHAREHOLDERS' FUNDS (10,784) (14,564)
For the year ending 31 May 2025 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 Trevor Burks
Director
9th June 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Tcb's (Market Rasen) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05129058 . The registered office is 43 Anglian Way, Market Rasen, Lincolnshire, LN8 3RP.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
2.4. 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 June 2024 1,763 7,800 9,563
As at 31 May 2025 1,763 7,800 9,563
Depreciation
As at 1 June 2024 1,763 1,560 3,323
Provided during the period - 1,560 1,560
As at 31 May 2025 1,763 3,120 4,883
Net Book Value
As at 31 May 2025 - 4,680 4,680
As at 1 June 2024 - 6,240 6,240
5. Stocks
2025 2024
£ £
Stock 1,200 1,420
6. Debtors
2025 2024
£ £
Due within one year
Deferred tax current asset 540 1,430
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 250 230
Director's loan account 20,128 26,912
20,378 27,142
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling party is T Burks by virtue of his ownership of 100% of the issued share capital in the company.
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