REGISTERED NUMBER: 11373067 (England and Wales)

Financial Statements For The Year Ended 31 May 2025

for

TMCLUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

X M J Rousset

G E Devaney

REGISTERED OFFICE:

Cafe Comptoir

21-22 Weighhouse Street

London

W1K 5LY

REGISTERED NUMBER:

11373067 (England and Wales)

ACCOUNTANTS:

Vectris Chartered Accountants

Highland House

165 The Broadway

Wimbledon

London

SW19 1NE

FIXED ASSETS

Intangible assets

4

802

1,026

Tangible assets

5

332,528

370,258

333,330

371,284

CURRENT ASSETS

Stocks

48,774

36,604

Debtors

6

36,169

43,963

Cash at bank

21,175

20,015

106,118

100,582

CREDITORS

Amounts falling due within one year

7

91,773

131,646

NET CURRENT ASSETS/(LIABILITIES)

14,345

(31,064

)

TOTAL ASSETS LESS CURRENT LIABILITIES

347,675

340,220

CREDITORS

Amounts falling due after more than one year

8

809

10,765

NET ASSETS

346,866

329,455

CAPITAL AND RESERVES

Called up share capital

1,547

1,547

Share premium

-

617,381

Retained earnings

345,319

(289,473

)

346,866

329,455

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by:

X M J Rousset - Director

1.	STATUTORY INFORMATION

Tmclub 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.

Goodwill

Brand, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

the period of the licence

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% Straight Line

Computer equipment

-

33.33% straight line

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 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.

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.

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 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Brand

£

COST

At 1 June 2024

and 31 May 2025

2,240

AMORTISATION

At 1 June 2024

1,214

Amortisation for year

224

At 31 May 2025

1,438

NET BOOK VALUE

At 31 May 2025

802

At 31 May 2024

1,026

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

and 31 May 2025

580,633

56,510

71,218

6,044

714,405

DEPRECIATION

At 1 June 2024

218,640

56,311

63,152

6,044

344,147

Charge for year

41,453

199

(3,922

)

-

37,730

At 31 May 2025

260,093

56,510

59,230

6,044

381,877

NET BOOK VALUE

At 31 May 2025

320,540

-

11,988

-

332,528

At 31 May 2024

361,993

199

8,066

-

370,258

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Other debtors

36,169

43,963

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Bank loans and overdrafts

9,703

9,992

Trade creditors

48,610

35,075

Taxation and social security

11,297

18,411

Other creditors

22,163

68,168

91,773

131,646

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/5/25

31/5/24

£

£

Bank loans

809

10,765

9.	CAPITAL REDUCTION

During the year, the directors passed a Special Resolution to reduce the company's share capital from £618,928.00 to £1,546.00 by cancelling the Share Premium Account of £617,381.44 on the issued ordinary shares of £0.01 each. The £617,381.44 by which the share capital was reduced was credited to the Company's distributable reserves (ie the Profit and Loss Account on the Balance Sheet).