REGISTERED NUMBER: 13918567 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

TCC SOUTHAMPTON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

P J Tearse

H P Tearse

SECRETARY:

REGISTERED OFFICE:

Unit 915 Strongroom House

North Road

Marchwood

Southampton

Hampshire

SO40 4BL

REGISTERED NUMBER:

13918567 (England and Wales)

ACCOUNTANTS:

Richard Small & Co

24 Central Precinct

Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2GA

FIXED ASSETS

Tangible assets

4

116,139

162,020

CURRENT ASSETS

Debtors

5

29,723

53,198

Cash at bank and in hand

67,709

31,635

97,432

84,833

CREDITORS

Amounts falling due within one year

6

126,007

119,949

NET CURRENT LIABILITIES

(28,575

)

(35,116

)

TOTAL ASSETS LESS CURRENT LIABILITIES

87,564

126,904

CREDITORS

Amounts falling due after more than one year

7

(53,109

)

(90,535

)

PROVISIONS FOR LIABILITIES

(5,094

)

(5,888

)

NET ASSETS

29,361

30,481

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

29,261

30,381

29,361

30,481

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

P J Tearse - Director

1.	STATUTORY INFORMATION

TCC Southampton Limited 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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

331

198,160

1,702

200,193

Additions

407

14,374

3,314

18,095

Disposals

(44

)

(32,163

)

(547

)

(32,754

)

At 31 March 2025

694

180,371

4,469

185,534

DEPRECIATION

At 1 April 2024

77

37,719

377

38,173

Charge for year

156

37,517

1,057

38,730

Eliminated on disposal

(10

)

(7,372

)

(126

)

(7,508

)

At 31 March 2025

223

67,864

1,308

69,395

NET BOOK VALUE

At 31 March 2025

471

112,507

3,161

116,139

At 31 March 2024

254

160,441

1,325

162,020

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

145,518

DEPRECIATION

At 1 April 2024

25,692

Charge for year

29,956

At 31 March 2025

55,648

NET BOOK VALUE

At 31 March 2025

89,870

At 31 March 2024

119,826

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

29,111

51,510

Other debtors

612

1,688

29,723

53,198

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

15,983

-

Hire purchase contracts

23,104

32,196

Trade creditors

15,889

16,844

Taxation and social security

29,576

33,290

Other creditors

41,455

37,619

126,007

119,949

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

53,109

78,035

Other creditors

-

12,500

53,109

90,535

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P J Tearse.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TCC Southampton Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of TCC Southampton Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of TCC Southampton Limited and state those matters that we have agreed to state to the Board of Directors of TCC Southampton Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TCC Southampton Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that TCC Southampton Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of TCC Southampton Limited. You consider that TCC Southampton Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of TCC Southampton Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richard Small & Co

24 Central Precinct

Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2GA

Date: 01 December 2025