T&C Edlesborough Limited 31/03/2025 iXBRL

Company registration number: 12494765

T&C Edlesborough Limited

Unaudited filleted financial statements

31 March 2025

T&C Edlesborough Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

T&C Edlesborough Limited

Directors and other information


	Directors	Mr M Bristow


	Company number	12494765


	Registered office	51 High Street
		Redbourn
		AL3 7LW


	Business address	51 High Street
		Redbourn
		AL3 7LW


	Accountants	Hardcastle Blake
		19 New Road
		Drayton Parslow
		Milton Keynes
		MK17 0JH

T&C Edlesborough Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of T&C Edlesborough Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T&C Edlesborough Limited for the year ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of T&C Edlesborough Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of T&C Edlesborough Limited and state those matters that we have agreed to state to the board of directors of T&C Edlesborough Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T&C Edlesborough Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that T&C Edlesborough Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of T&C Edlesborough Limited. You consider that T&C Edlesborough Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of T&C Edlesborough Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hardcastle Blake

ICAEW

19 New Road

Drayton Parslow

Milton Keynes

MK17 0JH

18 August 2025

T&C Edlesborough Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	4	150		150
		_______		_______
			150		150

Current assets
Debtors	5	12,000		-
		_______		_______
		12,000		-
Creditors: amounts falling due
within one year	6	( 12,000)		-
		_______		_______
Total assets less current liabilities			150		150

			_______		_______
Net assets			150		150
			_______		_______

Capital and reserves
Called up share capital			120		150
Capital redemption reserve			30		-
			_______		_______
Shareholders funds			150		150
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 18 August 2025 , and are signed on behalf of the board by:

Mr M Bristow

Director

Company registration number: 12494765

T&C Edlesborough Limited

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Capital redemption reserve	Profit and loss account	Total
	£	£	£	£


At 1 April 2023	150	-	-	150

Profit for the year			-	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	-	-

	_______	_______	_______	_______
At 31 March 2024 and 1 April 2024	150	-	-	150

Profit for the year			12,060	12,060
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	12,060	12,060

Cancellation of subscribed capital	( 30)	30	( 12,060)	( 12,060)
	_______	_______	_______	_______
Total investments by and distributions to owners	( 30)	30	( 12,060)	( 12,060)

	_______	_______	_______	_______
At 31 March 2025	120	30	-	150
	_______	_______	_______	_______

T&C Edlesborough Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 51 High Street, Redbourn, AL3 7LW.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	150	150
	_______	_______
Impairment
At 1 April 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	150	150
	_______	_______
At 31 March 2024	150	150
	_______	_______

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings	12,000	-
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	12,000	-
	_______	_______

7. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Town and Country Edlesborough - recharge	12,000	-	12,000	-
Paul Drew - purchase of shares	( 12,000)	-	-	-
Paul Drew - loan to company	(12,000)	-	( 12,000)	-
	_______	_______	_______	_______

The transaction value with Town and Country Edlesborough Limited is a parent co recharge of £12,060 less £60 stamp duty paid on its behalf by the subsidiary .

8. Controlling party

The ultimate controlling party is Mark Bristow - director by virtue of his majority shareholding in the company.