IRIS Accounts Production v25.1.3.33 09422533 director 1.4.24 31.3.25 31.3.25 14/7/2025 false true false false true false Auditors Opinion iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094225332024-03-31094225332025-03-31094225332024-04-012025-03-31094225332023-03-31094225332023-04-012024-03-31094225332024-03-3109422533ns15:EnglandWales2024-04-012025-03-3109422533ns14:PoundSterling2024-04-012025-03-3109422533ns10:Director12024-04-012025-03-3109422533ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3109422533ns10:SmallEntities2024-04-012025-03-3109422533ns10:Audited2024-04-012025-03-3109422533ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3109422533ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3109422533ns10:FullAccounts2024-04-012025-03-3109422533ns10:RegisteredOffice2024-04-012025-03-3109422533ns5:CurrentFinancialInstruments2025-03-3109422533ns5:CurrentFinancialInstruments2024-03-3109422533ns5:Non-currentFinancialInstruments2025-03-3109422533ns5:Non-currentFinancialInstruments2024-03-3109422533ns5:ShareCapital2025-03-3109422533ns5:ShareCapital2024-03-3109422533ns5:RetainedEarningsAccumulatedLosses2025-03-3109422533ns5:RetainedEarningsAccumulatedLosses2024-03-3109422533ns5:PlantMachinery2024-04-012025-03-3109422533ns5:MotorVehicles2024-04-012025-03-3109422533ns5:PlantMachinery2025-03-3109422533ns5:MotorVehicles2025-03-3109422533ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-04-012025-03-3109422533ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2025-03-3109422533ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3109422533ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31
REGISTERED NUMBER: 09422533 (England and Wales)








FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

TECHNICAL.CONCRETE.CUTTING.SOLUTIONS.
LTD

TECHNICAL.CONCRETE.CUTTING.SOLUTIONS.
LTD (REGISTERED NUMBER: 09422533)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TECHNICAL.CONCRETE.CUTTING.SOLUTIONS.
LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: J Oak





REGISTERED OFFICE: 3 Durrant Road
Bournemouth
Dorset
BH2 6NE





REGISTERED NUMBER: 09422533 (England and Wales)





AUDITORS: Carter & Coley Limited
Chartered Accountants and Statutory Auditor
3 Durrant Road
Bournemouth
Dorset
BH2 6NE

TECHNICAL.CONCRETE.CUTTING.SOLUTIONS.
LTD (REGISTERED NUMBER: 09422533)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 88,675 -

CURRENT ASSETS
Debtors 5 134,899 30,797
Cash at bank 2,406 1,808
137,305 32,605
CREDITORS
Amounts falling due within one year 6 116,425 22,522
NET CURRENT ASSETS 20,880 10,083
TOTAL ASSETS LESS CURRENT
LIABILITIES

109,555

10,083

CREDITORS
Amounts falling due after more than one
year

7

(56,808

)

-

PROVISIONS FOR LIABILITIES (9,410 ) -
NET ASSETS 43,337 10,083

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 43,237 9,983
SHAREHOLDERS' FUNDS 43,337 10,083

TECHNICAL.CONCRETE.CUTTING.SOLUTIONS.
LTD (REGISTERED NUMBER: 09422533)

BALANCE SHEET - continued
31 MARCH 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 July 2025 and were signed by:





J Oak - Director


TECHNICAL.CONCRETE.CUTTING.SOLUTIONS.
LTD (REGISTERED NUMBER: 09422533)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Technical.concrete.cutting.solutions. Ltd 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents work done during the period exclusive of trade discounts and value added tax.

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.
Plant and machinery - 10% on cost
Motor vehicles - 20% on cost

Fixed assets are initially recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


TECHNICAL.CONCRETE.CUTTING.SOLUTIONS.
LTD (REGISTERED NUMBER: 09422533)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
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
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 1 ) .

TECHNICAL.CONCRETE.CUTTING.SOLUTIONS.
LTD (REGISTERED NUMBER: 09422533)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
Additions 11,226 94,413 105,639
At 31 March 2025 11,226 94,413 105,639
DEPRECIATION
Charge for year 436 16,528 16,964
At 31 March 2025 436 16,528 16,964
NET BOOK VALUE
At 31 March 2025 10,790 77,885 88,675

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 89,800
At 31 March 2025 89,800
DEPRECIATION
Charge for year 15,715
At 31 March 2025 15,715
NET BOOK VALUE
At 31 March 2025 74,085

TECHNICAL.CONCRETE.CUTTING.SOLUTIONS.
LTD (REGISTERED NUMBER: 09422533)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 68,644 13,407
Amounts owed by group undertakings 7,674 7,674
Amounts recoverable on contract 18,208 -
Corporation tax 24 24
Social security and other tax 36,346 9,000
VAT 4,003 692
134,899 30,797

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 13,484 -
Trade creditors 10,570 -
Amounts owed to group undertakings 84,156 17,772
Other creditors 3,265 -
Accruals and deferred income 4,950 4,750
116,425 22,522

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Hire purchase contracts 56,808 -

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 70,292 -

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Clark BSc FCA (Senior Statutory Auditor)
for and on behalf of Carter & Coley Limited

TECHNICAL.CONCRETE.CUTTING.SOLUTIONS.
LTD (REGISTERED NUMBER: 09422533)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


10. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

11. ULTIMATE CONTROLLING PARTY

Branksome Park Holdings Limited is regarded as being the company's ultimate parent company throughout the current and previous period.