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REGISTERED NUMBER: 09588797 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

TC CLEANING MACHINES LIMITED

TC CLEANING MACHINES LIMITED (REGISTERED NUMBER: 09588797)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TC CLEANING MACHINES LIMITED

COMPANY INFORMATION
For The Year Ended 31 July 2024







DIRECTOR: D Smith





REGISTERED OFFICE: 22 Parham Drive
Eastleigh
Southampton
SO50 4NU





REGISTERED NUMBER: 09588797 (England and Wales)





ACCOUNTANTS: TC Group
Suite 4
2nd Floor
New Kings Court
Eastleigh
SO53 3LG

TC CLEANING MACHINES LIMITED (REGISTERED NUMBER: 09588797)

BALANCE SHEET
31 July 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,578 13,458

CURRENT ASSETS
Debtors 5 8,887 13,221
Cash at bank 5,280 4,044
14,167 17,265
CREDITORS
Amounts falling due within one year 6 49,572 51,773
NET CURRENT LIABILITIES (35,405 ) (34,508 )
TOTAL ASSETS LESS CURRENT LIABILITIES (29,827 ) (21,050 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (29,828 ) (21,051 )
(29,827 ) (21,050 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 July 2025 and were signed by:





D Smith - Director


TC CLEANING MACHINES LIMITED (REGISTERED NUMBER: 09588797)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2024


1. STATUTORY INFORMATION

TC Cleaning Machines 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.

The financial statements are prepared in GBP and rounded to the nearest £.

Significant judgements and estimates
In the application of the company’s accounting policies, the director required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

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
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings-20% on reducing balance
Motor vehicles-25% on reducing balance
Computer equipment-25% on cost

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within 'administrative expenses' in the statement of income and retained earnings.
At each reporting date the company assesses whether there is any indication of impairment. If such
indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use.

TC CLEANING MACHINES LIMITED (REGISTERED NUMBER: 09588797)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from bank and other third parties, loan's to related parties and investments in ordinary shares. Short term debtors and creditors are measured at the transaction price. Other financial instruments, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

TC CLEANING MACHINES LIMITED (REGISTERED NUMBER: 09588797)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 39,400
DEPRECIATION
At 1 August 2023 25,942
Charge for year 7,880
At 31 July 2024 33,822
NET BOOK VALUE
At 31 July 2024 5,578
At 31 July 2023 13,458

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade debtors 4,181 9,240
Other debtors 1 1
VAT 4,705 3,980
8,887 13,221

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade creditors 390 -
Other creditors 48,384 51,013
Accrued expenses 798 760
49,572 51,773

7. RELATED PARTY DISCLOSURES

Balance owed by Elan Sales Limited, a company related through common control, at the year ended 31st July 2024 is £4,181 (2023: £8,490), which is held within trade debtors.

Balance owed to the Director at the year ended 31st July 2024 is £49,582 (2023: £50,220) which is held within other creditors.

TC CLEANING MACHINES LIMITED (REGISTERED NUMBER: 09588797)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2024


8. PRIOR YEAR ADJUSTMENTS

It has been identified that certain expenses were omitted from the prior year financial statements. The impact of these has been outlined below:.

Previously reported Adjustment Restated
Cash at bank 16,635 (12,591 ) 4,044
VAT 440 3,540 3,980
Administrative expenses (360 ) (9,051 ) (9,411 )