REGISTERED NUMBER: 08382297 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

TMC MEAT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Hilmi Sanci

Mr Ibrahim Sanci

REGISTERED OFFICE:

293 Green Lanes

Palmers Green

London

N13 4XS

REGISTERED NUMBER:

08382297 (England and Wales)

ACCOUNTANTS:

ADPL LLP

293 Green Lanes

London

N13 4XS

FIXED ASSETS

Tangible assets

4

548,447

159,244

CURRENT ASSETS

Stocks

68,541

72,500

Debtors

5

1,134,306

692,779

Cash at bank and in hand

262,378

466,701

1,465,225

1,231,980

CREDITORS

Amounts falling due within one year

6

457,254

327,802

NET CURRENT ASSETS

1,007,971

904,178

TOTAL ASSETS LESS CURRENT LIABILITIES

1,556,418

1,063,422

CREDITORS

Amounts falling due after more than one year

7

(135,600

)

(135,600

)

PROVISIONS FOR LIABILITIES

8

(136,227

)

(29,541

)

NET ASSETS

1,284,591

898,281

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,284,491

898,181

SHAREHOLDERS' FUNDS

1,284,591

898,281

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

Mr Ibrahim Sanci - Director

1.	STATUTORY INFORMATION

TMC Meat 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.

The accounts are prepared on a going concern basis, the use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 Profit & Loss Account, 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 43 (2024 - 59 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

207,903

51,100

367,582

732

627,317

Additions

476,355

-

-

-

476,355

At 31 March 2025

684,258

51,100

367,582

732

1,103,672

DEPRECIATION

At 1 April 2024

144,779

45,237

277,325

732

468,073

Charge for year

63,416

1,172

22,564

-

87,152

At 31 March 2025

208,195

46,409

299,889

732

555,225

NET BOOK VALUE

At 31 March 2025

476,063

4,691

67,693

-

548,447

At 31 March 2024

63,124

5,863

90,257

-

159,244

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

561,976

614,153

Other debtors

48,040

48,040

VAT

65,290

30,586

675,306

692,779

Amounts falling due after more than one year:

Tellema Holding Ltd

459,000

-

Aggregate amounts

1,134,306

692,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

195,228

100,947

Tax

149,333

186,325

Social security and other taxes

7,078

11,958

Pension

2,063

3,913

Net wages

28,141

24,659

Accruals and deferred income

75,411

-

457,254

327,802

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

135,600

135,600

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

136,227

29,541

Deferred

tax

£

Balance at 1 April 2024

29,541

Charge to Profit & Loss Account during year

106,686

Balance at 31 March 2025

136,227