REGISTERED NUMBER: 12475829 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2023 to 31 December 2024

for

TCS Contracts Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Sanghera

M Richards

REGISTERED OFFICE:

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

REGISTERED NUMBER:

12475829 (England and Wales)

ACCOUNTANTS:

Morley & Co (UK) Ltd

Chartered Certified Accountants,

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Investments

4

258,720

258,720

CURRENT ASSETS

Debtors

5

245,952

165,472

Cash at bank and in hand

368

33,514

246,320

198,986

CREDITORS

Amounts falling due within one year

6

12,461

39,729

NET CURRENT ASSETS

233,859

159,257

TOTAL ASSETS LESS CURRENT LIABILITIES

492,579

417,977

CREDITORS

Amounts falling due after more than one year

7

338,983

339,300

NET ASSETS

153,596

78,677

CAPITAL AND RESERVES

Called up share capital

638

638

Share premium

1,762

1,762

Retained earnings

151,196

76,277

153,596

78,677

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

The members have not required the company to obtain an audit of its financial statements for the period 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 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 24 September 2025 and were signed on its behalf by:

M Richards - Director

1.	STATUTORY INFORMATION

TCS Contracts Holdings 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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.

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 period 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.

Financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 July 2023

and 31 December 2024

258,720

NET BOOK VALUE

At 31 December 2024

258,720

At 30 June 2023

258,720

5.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Directors' current accounts

168,952

98,472

Amounts falling due after more than one year:

Amounts owed by associates

77,000

67,000

Aggregate amounts

245,952

165,472

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,648

10,648

Other creditors

1,813

29,081

12,461

39,729

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

9,261

24,185

Amounts owed to group undertakings

329,722

271,757

Other creditors

-

43,358

338,983

339,300

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, M Richards owed £156,521 to the company by way of a Director's loan.

At the balance sheet date, P Sanghera owed £12,430 to the company by way of a Director's loan.

Interest has been charged on overdrawn balances at the HMRC approved rates during the year.