REGISTERED NUMBER: 11937461 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

TDS CONSULTANTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Farrow

Mrs H A Bishop

Mrs Joy E Farrow

M C Donohue

REGISTERED OFFICE:

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

REGISTERED NUMBER:

11937461 (England and Wales)

ACCOUNTANTS:

ISIS Business Solutions (Northants) LLP

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

FIXED ASSETS

Tangible assets

4

50,468

26,563

CURRENT ASSETS

Debtors

5

295,479

201,024

Cash at bank

410,982

380,444

706,461

581,468

CREDITORS

Amounts falling due within one year

6

102,455

102,957

NET CURRENT ASSETS

604,006

478,511

TOTAL ASSETS LESS CURRENT LIABILITIES

654,474

505,074

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

654,374

504,974

SHAREHOLDERS' FUNDS

654,474

505,074

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 15th September 2025 and were signed on its behalf by:

R Farrow - Director

R S Bishop (deceased) - Director

1.	STATUTORY INFORMATION

TDS Consultants 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 each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

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 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2024

774

34,640

5,281

40,695

Additions

-

51,680

-

51,680

Disposals

-

(34,640

)

-

(34,640

)

At 31st March 2025

774

51,680

5,281

57,735

DEPRECIATION

At 1st April 2024

465

9,651

4,016

14,132

Charge for year

77

2,153

556

2,786

Eliminated on disposal

-

(9,651

)

-

(9,651

)

At 31st March 2025

542

2,153

4,572

7,267

NET BOOK VALUE

At 31st March 2025

232

49,527

709

50,468

At 31st March 2024

309

24,989

1,265

26,563

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

280,000

200,000

Other debtors

15,479

1,024

295,479

201,024

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,755

27,562

Taxation and social security

88,410

68,541

Other creditors

3,290

6,854

102,455

102,957

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £29,500 (2024 - £47,300) 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 paid management fees amounting to £136,391 to Technical & Development Services (Southern) Ltd, £8,000 to Technical & Development Services Partners LLP and £3,500 to Technical & Development Services Ltd.

On the 5th of October 2021 the Company loaned RN Property Partnership LLP £200,000. On the 1st of July 2024 the Company loaned a further £80,000. RN Property Partnership LLP is a business in which R Farrow is closely associated with.

The Loan is currently interest only charged at 3% but the terms of the loan are to be reviewed every 2 years. On the 28th of April 2022, the Company registered a charge over RN Property Partnership LLP to secure payment of the loan.

The Company received £8,667 interest from RN Property Partnership LLP.