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REGISTERED NUMBER: 04705258 (England and Wales)












ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

T.C.B. HOLDINGS LIMITED

T.C.B. HOLDINGS LIMITED (REGISTERED NUMBER: 04705258)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


T.C.B. HOLDINGS LIMITED

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTORS: M A Village
Mrs S Silcock





SECRETARY: M A Village





REGISTERED OFFICE: Highdown House
11 Highdown Road
Leamington Spa
Warwickshire
CV31 1XT





REGISTERED NUMBER: 04705258 (England and Wales)






T.C.B. HOLDINGS LIMITED (REGISTERED NUMBER: 04705258)

ABRIDGED BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,213 48,085
Investments 5 - 4,368
26,213 52,453

CURRENT ASSETS
Debtors 10,089 125,921
Cash at bank and in hand 70,175 26,405
80,264 152,326
CREDITORS
Amounts falling due within one year 34,313 71,271
NET CURRENT ASSETS 45,951 81,055
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,164

133,508

CREDITORS
Amounts falling due after more than one
year

-

(4,096

)

PROVISIONS FOR LIABILITIES (5,034 ) (8,214 )
NET ASSETS 67,130 121,198

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 67,030 121,098
SHAREHOLDERS' FUNDS 67,130 121,198

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

T.C.B. HOLDINGS LIMITED (REGISTERED NUMBER: 04705258)

ABRIDGED BALANCE SHEET - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 June 2025 and were signed on its behalf by:





Mrs S Silcock - Director


T.C.B. HOLDINGS LIMITED (REGISTERED NUMBER: 04705258)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024

1. STATUTORY INFORMATION

T.C.B. Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The principle place of business is Old Slaughter House, Brook Street, Wolston, Warwickshire, CV8 3HD.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The principle accounting policies adopted in the preparation of the financial statements are set out below.

Turnover
Turnover comprises the value of sales (excluding value added tax) of goods and services provided within the normal course of business.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Property improvements - 25% on cost
Plant and machinery - 25% on cost
Motor vehicles - 20% on cost
Computer equipment - 25% on cost

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments
Fixed asset investments consist of antiques purchased and are included in the accounts at cost. Due to the expectation that they will appreciate in value, it is not considered appropriate to depreciate the investments.

Deferred tax
Deferred Taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred Tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

T.C.B. HOLDINGS LIMITED (REGISTERED NUMBER: 04705258)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 153,125
Disposals (22,450 )
At 30 September 2024 130,675
DEPRECIATION
At 1 October 2023 105,040
Charge for year 16,571
Eliminated on disposal (17,149 )
At 30 September 2024 104,462
NET BOOK VALUE
At 30 September 2024 26,213
At 30 September 2023 48,085

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Totals
£   
COST
At 1 October 2023 98,427
Disposals (22,450 )
At 30 September 2024 75,977
DEPRECIATION
At 1 October 2023 50,492
Charge for year 16,521
Eliminated on disposal (17,149 )
At 30 September 2024 49,864
NET BOOK VALUE
At 30 September 2024 26,113
At 30 September 2023 47,935

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2024 2023
£    £   
Antiques - 4,368

T.C.B. HOLDINGS LIMITED (REGISTERED NUMBER: 04705258)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

6. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts Finance leases
2024 2023 2024 2023
£    £    £    £   
Net obligations repayable:
Within one year - 15,723 - 2,223
Between one and five years - 3,931 - 165
- 19,654 - 2,388

7. SECURED DEBTS

The hire purchase creditor is secured over the asset to which it relates.