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Registered number: 07274275
TDB Supply Solutions Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Advoco (SW) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07274275
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 130,177 97,749
130,177 97,749
CURRENT ASSETS
Stocks 5 422,795 333,442
Debtors 6 376,053 352,854
Cash at bank and in hand 28,079 12,818
826,927 699,114
Creditors: Amounts Falling Due Within One Year 7 (567,549 ) (461,185 )
NET CURRENT ASSETS (LIABILITIES) 259,378 237,929
TOTAL ASSETS LESS CURRENT LIABILITIES 389,555 335,678
Creditors: Amounts Falling Due After More Than One Year 8 (278,988 ) (227,315 )
NET ASSETS 110,567 108,363
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 110,467 108,263
SHAREHOLDERS' FUNDS 110,567 108,363
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For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Philip Pike
Director
29 September 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
TDB Supply Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07274275 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Other
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2024 1,744 71,963 53,182 46,515
Additions - 75,356 - -
Disposals - (27,000 ) - -
As at 30 June 2025 1,744 120,319 53,182 46,515
Depreciation
As at 1 July 2024 939 36,959 35,820 25,316
Provided during the period - 16,399 4,340 5,300
Disposals - (15,090 ) - -
As at 30 June 2025 939 38,268 40,160 30,616
Net Book Value
As at 30 June 2025 805 82,051 13,022 15,899
As at 1 July 2024 805 35,004 17,362 21,199
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Computer Equipment Total
£ £
Cost
As at 1 July 2024 48,310 221,714
Additions 1,155 76,511
Disposals - (27,000 )
As at 30 June 2025 49,465 271,225
Depreciation
As at 1 July 2024 24,931 123,965
Provided during the period 6,134 32,173
Disposals - (15,090 )
As at 30 June 2025 31,065 141,048
Net Book Value
As at 30 June 2025 18,400 130,177
As at 1 July 2024 23,379 97,749
5. Stocks
2025 2024
£ £
Stock 422,795 333,442
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 355,387 332,188
Prepayments and accrued income 20,666 20,666
376,053 352,854
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 26,107 15,902
Trade creditors 206,800 207,430
Bank loans and overdrafts 153,067 121,747
Corporation tax liability 17,974 16,045
Social security and other tax 2,403 1,374
VAT 39,093 23,537
Other creditors (4) 125 277
Accrued expenses 59,445 40,110
Director's loan account 62,535 34,763
567,549 461,185
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 62,586 23,914
Bank loans 216,402 203,401
278,988 227,315
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 26,107 15,902
Later than one year and not later than five years 62,586 23,914
88,693 39,816
88,693 39,816
10. Share Capital
2025 2024
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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