TGS RETAIL LIMITED

Company Registration Number:
15102441 (England and Wales)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

TGS RETAIL LIMITED

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

TGS RETAIL LIMITED

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 10,999 0
Total fixed assets: 10,999 0
Current assets
Stocks: 121,452
Debtors:   37,291
Cash at bank and in hand: 54,115 100
Total current assets: 212,858 100
Creditors: amounts falling due within one year:   (194,603)
Net current assets (liabilities): 18,255 100
Total assets less current liabilities: 29,254 100
Total net assets (liabilities): 29,254 100
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 29,154
Shareholders funds: 29,254 100

The notes form part of these financial statements

TGS RETAIL LIMITED

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 03 November 2025
and signed on behalf of the board by:

Name: T MOUROUGANE
Status: Director

The notes form part of these financial statements

TGS RETAIL LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnoverismeasuredatthefairvalueoftheconsiderationreceivedorreceivable,netofdiscountsandvalueaddedtaxes.Turnoverincludesrevenueearnedfromthesaleofgoodsandfromtherenderingofservices.Turnoverfromthesaleofgoodsisrecognisedwhenthesignificantrisksandrewardsofownershipofthegoodshavetransferredtothebuyer.Turnoverfromtherenderingofservicesisrecognisedbyreferencetothestageofcompletionofthecontract.Thestageofcompletionofacontractismeasuredbycomparingthecostsincurredforworkperformedtodateto the total estimated contract costs.

Tangible fixed assets and depreciation policy

Tangiblefixedassetsaremeasuredatcostlessaccumulativedepreciationandanyaccumulativeimpairmentlosses.Depreciationisprovidedonalltangiblefixedassets,otherthanfreeholdland,atratescalculatedtowriteoffthecost,lessestimatedresidualvalue,ofeachassetevenlyoveritsexpected useful life, as follows: Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years

Other accounting policies

Stocksaremeasuredatthelowerofcostandestimatedsellingpricelesscoststocompleteandsell.Costisdeterminedusingthefirstinfirstoutmethod.Thecarryingamountofstocksoldisrecognised as an expense in the period in which the related revenue is recognised

TGS RETAIL LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 15 0

TGS RETAIL LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Tangible Assets

Total
Cost £
At 01 September 2024 0
Additions 13,748
At 31 August 2025 13,748
Depreciation
At 01 September 2024 0
Charge for year 2,749
At 31 August 2025 2,749
Net book value
At 31 August 2025 10,999
At 31 August 2024 0

TGS RETAIL LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Loans to directors

Name of director receiving advance or credit: T MOUROUGANE
Description of the loan: ADVANCE
£
Balance at 01 September 2024 0
Advances or credits made: 26,036
Balance at 31 August 2025 26,036