REGISTERED NUMBER: 13223528 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

TCR GROUP SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T H Marston

REGISTERED OFFICE:

25 Park Road

Timperley

Altrincham

WA14 5AS

REGISTERED NUMBER:

13223528 (England and Wales)

ACCOUNTANTS:

Linden Accounting Services Ltd

Sinclair House

11 Station Road

Stockport

Cheshire

SK8 5AF

FIXED ASSETS

Tangible assets

4

38,871

47,930

CURRENT ASSETS

Debtors

5

793,107

536,839

Cash at bank and in hand

3,432

81,685

796,539

618,524

CREDITORS

Amounts falling due within one year

6

799,722

702,103

NET CURRENT LIABILITIES

(3,183

)

(83,579

)

TOTAL ASSETS LESS CURRENT LIABILITIES

35,688

(35,649

)

PROVISIONS FOR LIABILITIES

9,718

9,106

NET ASSETS/(LIABILITIES)

25,970

(44,755

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

25,969

(44,756

)

25,970

(44,755

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 November 2025 and were signed by:

Mr T H Marston - Director

1.	STATUTORY INFORMATION

TCR GROUP SERVICES LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 10% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 218 (2024 - 139 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

65,977

Additions

991

At 28 February 2025

66,968

DEPRECIATION

At 1 March 2024

18,047

Charge for year

10,050

At 28 February 2025

28,097

NET BOOK VALUE

At 28 February 2025

38,871

At 29 February 2024

47,930

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

761,980

532,506

Other debtors

31,127

4,333

793,107

536,839

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

270,385

-

Trade creditors

12,712

97,891

Taxation and social security

506,623

543,125

Other creditors

10,002

61,087

799,722

702,103

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025

2024

£

£

Mr T H Marston

Balance outstanding at start of year

(31,598

)

13,160

Amounts advanced

153,757

-

Amounts repaid

(91,032

)

(44,758

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

31,127

(31,598

)

At the balance sheet date, Mr T H Marston, a shareholder and director of the company, owed £31,127 to the company. The loan was unsecured, carried statutory interest, and was repayable on demand.

Subsequent to the year end, on 24 July 2025, the outstanding balance was fully repaid.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr T H Marston.

The ultimate controlling party is Mr T H Marston.