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REGISTERED NUMBER: 05696697 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| TDS Commercial Limited |

TDS Commercial Limited (Registered number: 05696697)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

TDS Commercial Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Ms R L Tait

| REGISTERED OFFICE: | 1 Minster Court

| Tuscam Way

| Camberley

| Surrey

| GU15 3YY

| REGISTERED NUMBER: | 05696697 (England and Wales)

| ACCOUNTANTS: | Butt Miller

| Chartered Accountants

| 1 Minster Court

| Tuscam Way

| Camberley

| Surrey

| GU15 3YY

TDS Commercial Limited (Registered number: 05696697)

Statement of Financial Position

31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 69,529 |  | 34,735 |  |

CURRENT ASSETS

Stocks | 5 | 19,790 |  | 26,771 |  |

Debtors | 6 | 245,231 |  | 188,904 |  |

Cash at bank | 233,688 |  | 197,274 |  |

498,709 |  | 412,949 |  |

CREDITORS

Amounts falling due within one year | 7 | (291,818 | ) | (325,828 | ) |

NET CURRENT ASSETS | 206,891 |  | 87,121 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 276,420 |  | 121,856 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (67,109 | ) | (66,246 | ) |

PROVISIONS FOR LIABILITIES | (15,752 | ) | - |  |

NET ASSETS | 193,559 |  | 55,610 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 193,459 |  | 55,510 |  |

193,559 |  | 55,610 |  |

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 director acknowledges her 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.

TDS Commercial Limited (Registered number: 05696697)

Statement of Financial Position - continued

31 March 2025

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 4 December 2025 and were signed by:

Ms R L Tait - Director

TDS Commercial Limited (Registered number: 05696697)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| TDS Commercial 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of services, excluding value added tax.

| Turnover represents the value of the services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the statement of financial position date turnover represents the value of the services provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and as part of creditors due within one year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 25% on cost

| Plant and machinery | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

TDS Commercial Limited (Registered number: 05696697)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the Statement of Financial Position. 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 the Income Statement over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

| Pension costs

| The company operates a defined contribution pension scheme and contributes to privately administered pension plans. Contributions payable to both pension schemes are charged to the Income Statement in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 21 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 51,820 |  | 210,744 |  | 3,400 |  | 4,994 |  | 270,958 |  |

| Additions | - |  | 52,570 |  | - |  | 3,446 |  | 56,016 |  |

| Disposals | - |  | - |  | (1,900 | ) | - |  | (1,900 | ) |

| At 31 March 2025 | 51,820 |  | 263,314 |  | 1,500 |  | 8,440 |  | 325,074 |  |

| DEPRECIATION

| At 1 April 2024 | 51,820 |  | 176,009 |  | 3,400 |  | 4,994 |  | 236,223 |  |

| Charge for year | - |  | 21,078 |  | - |  | 144 |  | 21,222 |  |

| Eliminated on disposal | - |  | - |  | (1,900 | ) | - |  | (1,900 | ) |

| At 31 March 2025 | 51,820 |  | 197,087 |  | 1,500 |  | 5,138 |  | 255,545 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 66,227 |  | - |  | 3,302 |  | 69,529 |  |

| At 31 March 2024 | - |  | 34,735 |  | - |  | - |  | 34,735 |  |

5. | STOCKS

| 31.3.25 |  | 31.3.24

£ | £ |

| Stocks | 19,790 |  | 26,771 |  |

TDS Commercial Limited (Registered number: 05696697)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 215,033 |  | 173,908 |  |

| Other debtors | 400 |  | - |  |

| Prepayments | 29,798 |  | 14,996 |  |

245,231 |  | 188,904 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loan | 40,000 |  | 40,000 |  |

| Hire purchase contracts (see note 9) | 16,268 |  | 4,048 |  |

| Trade creditors | 104,418 |  | 153,968 |  |

| Tax | 44,324 |  | 265 |  |

| Social security and other taxes | 12,509 |  | 9,232 |  |

| VAT | 51,207 |  | 39,274 |  |

| Other creditors | 17,866 |  | 20,781 |  |

| Accruals and deferred income | 5,226 |  | 58,260 |  |

291,818 |  | 325,828 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loan 1-2 years | 6,667 |  | 40,000 |  |

| Bank loan 2-5 years | - |  | 6,667 |  |

| Hire purchase contracts (see note 9) | 60,442 |  | 19,579 |  |

67,109 |  | 66,246 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.3.25 |  | 31.3.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 16,268 |  | 4,048 |  |

| Between one and five years | 60,442 |  | 19,579 |  |

76,710 |  | 23,627 |  |

| Non-cancellable |

| operating leases |

| 31.3.25 |  | 31.3.24

£ | £ |

| Within one year | 83,329 |  | 10,645 |  |

| Between one and five years | 310,800 |  | 6,224 |  |

| In more than five years | 265,475 |  | - |  |

659,604 |  | 16,869 |  |

TDS Commercial Limited (Registered number: 05696697)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts | 76,710 |  | 23,627 |  |

| The hire purchase contracts are secured on the assets held under these contracts.

| Natwest Bank Plc holds a mortgage debenture over the fixed and floating assets of the company, including book debts.

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| Ms R L Tait

| Balance outstanding at start of year | - |  | 1,104 |  |

| Amounts advanced | 27,358 |  | 864 |  |

| Amounts repaid | (27,358 | ) | (1,968 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Loans to the company are unsecured, interest free and repayable on demand.