TCM Trailers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08265487

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		182,726		89,789

			182,726		89,789
CURRENT ASSETS
Stocks	5	32,500		30,900
Debtors	6	54,264		47,752
Cash at bank and in hand		8,411		43,092

		95,175		121,744
Creditors: Amounts Falling Due Within One Year	7	(144,750 )		(119,093 )

NET CURRENT ASSETS (LIABILITIES)			(49,575 )		2,651

TOTAL ASSETS LESS CURRENT LIABILITIES			133,151		92,440

Creditors: Amounts Falling Due After More Than One Year	8		(35,543 )		(11,867 )

NET ASSETS			97,608		80,573

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			97,508		80,473

SHAREHOLDERS' FUNDS			97,608		80,573

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TCM Trailers Limited

Balance Sheet (continued)

As At 31 March 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

L J Parnham

Director

10th October 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

TCM Trailers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08265487 . The registered office is Tcm Trailers Ltd Watery Lane, Lichfield, Staffordshire, WS13 7SE.

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.

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	10% Straight line
Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	33% 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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TCM Trailers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	45,318	410,268	89,886	16,091
Additions	-	121,494	16,989	120
Disposals	-	(37,760 )	(10,100 )	-

As at 31 March 2025	45,318	494,002	96,775	16,211

Depreciation
As at 1 April 2024	40,200	347,577	68,598	16,091
Provided during the period	4,532	9,915	7,600	25
Disposals	-	(7,860 )	(9,301 )	-

As at 31 March 2025	44,732	349,632	66,897	16,116

Net Book Value
As at 31 March 2025	586	144,370	29,878	95

As at 1 April 2024	5,118	62,691	21,288	-


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	4,961	566,524
Additions	8,782	147,385
Disposals	-	(47,860 )

As at 31 March 2025	13,743	666,049

Depreciation
As at 1 April 2024	4,269	476,735
Provided during the period	1,677	23,749
Disposals	-	(17,161 )

As at 31 March 2025	5,946	483,323

Net Book Value
As at 31 March 2025	7,797	182,726

As at 1 April 2024	692	89,789

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TCM Trailers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Stocks

	2025	2024
	£	£
Stock	32,500	30,900

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	40,740	34,409
Prepayments and accrued income	13,524	13,343

	54,264	47,752

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,544	-
Trade creditors	35,099	17,231
Bank loans and overdrafts	22,289	9,800
Other taxes and social security	4,836	4,211
VAT	14,831	18,719
Pension Liabilities	841	682
Accruals and deferred income	60,029	67,718
Directors' loan accounts	1,281	732

	144,750	119,093

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,629	-
Bank loans	25,914	11,867

	35,543	11,867

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TCM Trailers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,544	-
Later than one year and not later than five years	9,629	-

	15,173	-

	15,173	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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