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REGISTERED NUMBER: 11672599 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

TDC (Thermal Distribution and Control)
Limited

Previously known as
TD Cooling Services Limited

TDC (Thermal Distribution and Control)
Limited (Registered number: 11672599)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


TDC (Thermal Distribution and Control)
Limited

Company Information
for the Year Ended 30 November 2024







Directors: R J Hattersley
A J Hattersley
M K Ramsden
D J Kinsley





Registered office: Unit 4 Europa Court
Dee View Boulevard
Chester
CH1 4NP





Registered number: 11672599 (England and Wales)





Accountants: Ellis & Co
Chartered Accountants
114-120 Northgate Street
Chester
CH1 2HT

TDC (Thermal Distribution and Control)
Limited (Registered number: 11672599)

Statement of Financial Position
30 November 2024

30/11/24 30/11/23
Notes £    £    £    £   
Fixed assets
Tangible assets 4 236,773 132,737

Current assets
Stocks 133,000 26,500
Debtors 5 1,114,232 1,401,124
Cash at bank 769,338 395,419
2,016,570 1,823,043
Creditors
Amounts falling due within one year 6 1,002,682 865,936
Net current assets 1,013,888 957,107
Total assets less current liabilities 1,250,661 1,089,844

Creditors
Amounts falling due after more than
one year

7

(130,297

)

(74,037

)

Provisions for liabilities 9 (54,098 ) (32,937 )
Net assets 1,066,266 982,870

Capital and reserves
Called up share capital 1 1
Retained earnings 1,066,265 982,869
Shareholders' funds 1,066,266 982,870

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

TDC (Thermal Distribution and Control)
Limited (Registered number: 11672599)

Statement of Financial Position - continued
30 November 2024


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 Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:





R J Hattersley - Director


TDC (Thermal Distribution and Control)
Limited (Registered number: 11672599)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. Statutory information

TDC (Thermal Distribution and Control) 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.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

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 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 statement of financial position date.


TDC (Thermal Distribution and Control)
Limited (Registered number: 11672599)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Assets held under hire purchase contracts and finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum payments, which is determined at the inception of the term. Any initial direct costs are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 25 (2023 - 19 ) .

TDC (Thermal Distribution and Control)
Limited (Registered number: 11672599)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. Tangible fixed assets
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
Cost
At 1 December 2023 - 10,173 13,288
Additions 33,091 900 2,537
At 30 November 2024 33,091 11,073 15,825
Depreciation
At 1 December 2023 - 6,679 2,658
Charge for year 3,309 1,882 3,165
At 30 November 2024 3,309 8,561 5,823
Net book value
At 30 November 2024 29,782 2,512 10,002
At 30 November 2023 - 3,494 10,630

Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 December 2023 160,705 37,266 221,432
Additions 138,835 6,194 181,557
At 30 November 2024 299,540 43,460 402,989
Depreciation
At 1 December 2023 58,211 21,147 88,695
Charge for year 56,925 12,240 77,521
At 30 November 2024 115,136 33,387 166,216
Net book value
At 30 November 2024 184,404 10,073 236,773
At 30 November 2023 102,494 16,119 132,737

5. Debtors: amounts falling due within one year
30/11/24 30/11/23
£    £   
Trade debtors 788,434 954,015
Other debtors 325,798 447,109
1,114,232 1,401,124

TDC (Thermal Distribution and Control)
Limited (Registered number: 11672599)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

6. Creditors: amounts falling due within one year
30/11/24 30/11/23
£    £   
Hire purchase contracts 38,046 20,303
Trade creditors 789,311 386,520
Taxation and social security 157,313 397,910
Other creditors 18,012 61,203
1,002,682 865,936

7. Creditors: amounts falling due after more than one year
30/11/24 30/11/23
£    £   
Hire purchase contracts 130,297 74,037

8. Secured debts

The following secured debts are included within creditors:

30/11/24 30/11/23
£    £   
Hire purchase contracts 168,343 94,340

Debts under hire purchase are secured on the underlying asset.

9. Provisions for liabilities
30/11/24 30/11/23
£    £   
Deferred tax 54,098 32,937

Deferred
tax
£   
Balance at 1 December 2023 32,937
Charge to Statement of Income and Retained Earnings
during year

21,161
Balance at 30 November 2024 54,098

TDC (Thermal Distribution and Control)
Limited (Registered number: 11672599)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

10. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

30/11/24 30/11/23
£    £   
R J Hattersley
Balance outstanding at start of year 284,622 152,547
Amounts advanced 217,293 208,099
Amounts repaid (289,486 ) (76,024 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 212,429 284,622

A J Hattersley
Balance outstanding at start of year - 2,898
Amounts repaid - (2,898 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

R J Hattersley
The maximum balance outstanding during the year was £491,227. The aggregate of individual amounts in excess of £5,000 each advanced during the year totalled £118,086. The aggregate of individual amounts in excess of £5,000 each repaid during the year totalled £297,674. Loans to directors are unsecured, interest free and repayable on demand.