REGISTERED NUMBER: 04904006 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

TECHNICAL & DEVELOPMENT SERVICES

(NORTHERN) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Farrow

S C Graham

J K Gill

REGISTERED OFFICE:

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

REGISTERED NUMBER:

04904006 (England and Wales)

ACCOUNTANTS:

ISIS Business Solutions (Northants) LLP

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

FIXED ASSETS

Tangible assets

4

94

126

CURRENT ASSETS

Debtors

5

212,401

185,022

Cash at bank and in hand

175,143

135,619

387,544

320,641

CREDITORS

Amounts falling due within one year

6

97,020

77,067

NET CURRENT ASSETS

290,524

243,574

TOTAL ASSETS LESS CURRENT LIABILITIES

290,618

243,700

PROVISIONS FOR LIABILITIES

18

24

NET ASSETS

290,600

243,676

CAPITAL AND RESERVES

Called up share capital

83

83

Capital redemption reserve

17

17

Retained earnings

290,500

243,576

SHAREHOLDERS' FUNDS

290,600

243,676

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 3rd October 2025 and were signed on its behalf by:

R Farrow - Director

S C Graham - Director

1.	STATUTORY INFORMATION

Technical & Development Services (Northern) 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

The company`s turnover represents the value, excluding value added tax, of goods and services supplied to customers during the year. None of the company`s turnover relates to exports.

Tangible fixed assets

Fixtures and fittings - 25% on cost

Computer equipment - 33% on cost

Plant and machinery - 25% 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

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 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st April 2024

and 31st March 2025

1,725

1,521

11,059

14,305

DEPRECIATION

At 1st April 2024

1,599

1,521

11,059

14,179

Charge for year

32

-

-

32

At 31st March 2025

1,631

1,521

11,059

14,211

NET BOOK VALUE

At 31st March 2025

94

-

-

94

At 31st March 2024

126

-

-

126

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

196,391

181,423

Amounts owed by group undertakings

12,500

-

Other debtors

3,510

3,599

212,401

185,022

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,882

-

Taxation and social security

73,863

70,544

Other creditors

10,275

6,523

97,020

77,067

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £10,000 (2024 - £40,500) were paid to the directors .

During the year, the company entered into transactions with related parties. All transactions were carried out at arms length.

The Company made the following payments to companies in the same group;

£31,370 to TDS Ltd,

£12,200 to TDS LLP,

£5,950 to TDS Holdings Ltd.

At the balance sheet date, the Company was owed £12,500 by TDS Midlands Ltd, and £1,138 by TDS LLP.