TDVJ Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10843755

TDVJ LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2024

TDVJ LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

TDVJ LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

Director	M C Randall

Registered office	Tower House
	Lucy Tower Street
	Lincoln
	Lincolnshire
	England
	LN1 1XW

Accountants	STREETS LLP
	Chartered accountants
	Tower House
	Lucy Tower Street
	Lincoln
	Lincolnshire
	LN1 1XW

TDVJ LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Investments	4	867,350	867,350

Current assets

Debtors	5	1,212	1,005
Cash at bank and in hand		35,790	8,628
		---------	-------
		37,002	9,633

Creditors: amounts falling due within one year	6	122,440	120,489
		----------	----------
Net current liabilities		85,438	110,856
		----------	----------
Total assets less current liabilities		781,912	756,494

Creditors: amounts falling due after more than one year	7	102,419	102,419
		----------	----------
Net assets		679,493	654,075
		----------	----------

TDVJ LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2024

	2024	2023
Note	£	£

Capital and reserves

Called up share capital	100	100
Share premium account	554,260	554,260
Profit and loss account	125,133	99,715
	----------	----------
Shareholders funds	679,493	654,075
	----------	----------

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.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 25 September 2025 , and are signed on behalf of the board by:

M C Randall
Director

Company registration number: 10843755

TDVJ LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Tower House, Lucy Tower Street, Lincoln, Lincolnshire, LN1 1XW, England.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

The turnover shown in the profit and loss account represents the value of all work done during the period. Turnover is recognised at the point at which the company has fulfilled it's contractual obligations and the risks and rewards attaching to the sale have been transferred to the customer.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

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 of fixed assets

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity 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. Other financial instruments, including derivatives, are recognised at fair value, with any subsequent changes to fair value recognised in profit or loss.

4. Investments

	Other investments other than loans
	£
Cost
At 1 January 2024 and 31 December 2024	867,350
	----------
Impairment
At 1 January 2024 and 31 December 2024	–
	----------

Carrying amount
At 31 December 2024	867,350
	----------
At 31 December 2023	867,350
	----------

5. Debtors

	2024	2023
	£	£
Other debtors	1,212	1,005
	-------	-------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	87,984	88,400
Corporation tax	5,962	4,974
Other creditors	28,494	27,115
	----------	----------
	122,440	120,489
	----------	----------

7. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Bank loans and overdrafts	102,419	102,419
	----------	----------

8. Related party transactions

The controlling party of the company is also the controlling party of Sleaford Ceilings Limited, a company registered in England & Wales, number 07486782. At the year end an amount of £87,984, (2023 - £88,400) was owed to Sleaford Ceilings Limited, this balance is included in amounts owed to participating interests.

9. Controlling party

The company was under the control of the directors throughout the current and previous year.