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REGISTERED NUMBER: 02149877 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

TCB-ARROW LIMITED

TCB-ARROW LIMITED (REGISTERED NUMBER: 02149877)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TCB-ARROW LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTORS: L A Rolfe
M Humphries
S Cooper
Mrs K Dunlop





SECRETARY: Mrs K Dunlop





REGISTERED OFFICE: Watchmoor House
Watchmoor Road
Camberley
Surrey
GU15 3AQ





REGISTERED NUMBER: 02149877 (England and Wales)





ACCOUNTANTS: Saunders Wood & Co.
Chartered Accountants
140A Tachbrook Street
London SW1V 2NE

TCB-ARROW LIMITED (REGISTERED NUMBER: 02149877)

BALANCE SHEET
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 453,606 377,000

CURRENT ASSETS
Stocks 518,994 486,590
Debtors 5 560,021 314,287
Cash at bank 1,079,795 1,447,925
2,158,810 2,248,802
CREDITORS
Amounts falling due within one year 6 297,849 337,723
NET CURRENT ASSETS 1,860,961 1,911,079
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,314,567

2,288,079

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 7 17,750 17,750
Retained earnings 2,296,717 2,270,229
SHAREHOLDERS' FUNDS 2,314,567 2,288,079

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 June 2025 and were signed on its behalf by:





M Humphries - Director


TCB-ARROW LIMITED (REGISTERED NUMBER: 02149877)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

TCB-Arrow 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - in accordance with the property lease
Improvements to property - 25% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax 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.

Hire purchase and leasing commitments
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.

TCB-ARROW LIMITED (REGISTERED NUMBER: 02149877)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2023 - 39 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 January 2024 100,000 190,888 2,706,667
Additions 30,000 - 124,679
At 31 December 2024 130,000 190,888 2,831,346
DEPRECIATION
At 1 January 2024 100,000 136,626 2,398,225
Charge for year 625 13,565 94,049
At 31 December 2024 100,625 150,191 2,492,274
NET BOOK VALUE
At 31 December 2024 29,375 40,697 339,072
At 31 December 2023 - 54,262 308,442

Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 January 2024 66,017 39,525 3,103,097
Additions - 38,741 193,420
At 31 December 2024 66,017 78,266 3,296,517
DEPRECIATION
At 1 January 2024 62,012 29,234 2,726,097
Charge for year 1,001 7,574 116,814
At 31 December 2024 63,013 36,808 2,842,911
NET BOOK VALUE
At 31 December 2024 3,004 41,458 453,606
At 31 December 2023 4,005 10,291 377,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 550,354 305,726
Prepayments 9,667 8,561
560,021 314,287

TCB-ARROW LIMITED (REGISTERED NUMBER: 02149877)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 134,285 218,688
Social security and other taxes 37,007 32,043
VAT 103,728 65,958
Accruals and Other Creditors 22,829 21,034
297,849 337,723

7. RESERVES
Revaluation
reserve
£   
At 1 January 2024
and 31 December 2024 17,750

8. RELATED PARTY DISCLOSURES

The rent and rates charge in the profit and loss account in the sum of £290,667 includes rent paid in the sum of £162,624 to Lukir Properties Limited, company registration number 06520593.

Lukir Properties Limited owns 51% of the 100 issued shares in the company.