TMAC Building Service Limited

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

Registered number: 08884336

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,643		25,804

			20,643		25,804
CURRENT ASSETS
Stocks	5	1,128		843
Debtors	6	45,889		61,099
Cash at bank and in hand		3,955		4,271

		50,972		66,213
Creditors: Amounts Falling Due Within One Year	7	(33,305 )		(34,090 )

NET CURRENT ASSETS (LIABILITIES)			17,667		32,123

TOTAL ASSETS LESS CURRENT LIABILITIES			38,310		57,927

Creditors: Amounts Falling Due After More Than One Year	8		(35,001 )		(50,404 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,656 )		(3,636 )

NET ASSETS			653		3,887

CAPITAL AND RESERVES
Called up share capital	9		130		130
Profit and Loss Account			523		3,757

SHAREHOLDERS' FUNDS			653		3,887

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TMAC Building Service Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 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

Mr Troy McFahn

Director

19th September 2025

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

1. General Information

TMAC Building Service Limited Registered number 08884336 is a limited by shares company incorporated in England & Wales. The Registered Office is 15 Colchester Road, Weeley, Clacton-On-Sea, CO16 9JT.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% 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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TMAC Building Service Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 March 2024	51,196

As at 28 February 2025	51,196

Depreciation
As at 1 March 2024	25,392
Provided during the period	5,161

As at 28 February 2025	30,553

Net Book Value
As at 28 February 2025	20,643

As at 1 March 2024	25,804

5. Stocks

	2025	2024
	£	£
Stock	1,128	843

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TMAC Building Service Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	27,697	56,866
S455 Debtor	-	1,788
VAT Debtor	1,969	2,445
Directors' loan accounts	16,223	-

	45,889	61,099

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,238	3,894
Bank loans and overdrafts	12,166	12,166
Corporation tax	16,214	10,766
Other taxes and social security	359	1,893
Capital on Tap Credit Card	57	3,945
Accruals and deferred income	1,271	1,116
Directors' loan accounts	-	310

	33,305	34,090

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,047	7,284
Bank loans	30,954	43,120

	35,001	50,404

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary A shares of £ 1 each	100	100
30 Ordinary B shares of £ 1 each	30	30

	130	130

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

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TMAC Building Service Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

11. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	28,500	50,000

12. Controlling Party

The company's controlling party is Mr Troy McFahn by virtue of his ownership of his 77% of the issued share capital in the company.

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