REGISTERED NUMBER: 05697932 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

TMC Creative Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

334,115

-

Tangible assets

5

85,579

109,591

Investments

6

300

4,720

419,994

114,311

CURRENT ASSETS

Debtors

7

1,781,339

1,893,873

Cash at bank and in hand

942,723

962,544

2,724,062

2,856,417

CREDITORS

Amounts falling due within one year

8

(495,381

)

(521,462

)

NET CURRENT ASSETS

2,228,681

2,334,955

TOTAL ASSETS LESS CURRENT LIABILITIES

2,648,675

2,449,266

PROVISIONS FOR LIABILITIES

(45,925

)

(53,348

)

NET ASSETS

2,602,750

2,395,918

CAPITAL AND RESERVES

Called up share capital

800

800

Share premium

10,579

10,579

Retained earnings

2,591,371

2,384,539

SHAREHOLDERS' FUNDS

2,602,750

2,395,918

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 16 December 2025 and were signed on its behalf by:

Mr T P McCloud - Director

1.	STATUTORY INFORMATION

TMC Creative Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05697932

Registered office:

35-37 High Street

Congleton

Cheshire

CW12 1AX

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 [net of VAT] and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures, fittings and equipment

-

33% on cost and 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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 42 (2024 - 38 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

351,700

At 31 March 2025

351,700

AMORTISATION

Charge for year

17,585

At 31 March 2025

17,585

NET BOOK VALUE

At 31 March 2025

334,115

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

equipment

£

COST

At 1 April 2024

424,496

Additions

29,948

At 31 March 2025

454,444

DEPRECIATION

At 1 April 2024

314,905

Charge for year

53,960

At 31 March 2025

368,865

NET BOOK VALUE

At 31 March 2025

85,579

At 31 March 2024

109,591

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

4,720

Additions

300

At 31 March 2025

5,020

PROVISIONS

Impairments

4,720

At 31 March 2025

4,720

NET BOOK VALUE

At 31 March 2025

300

At 31 March 2024

4,720

During the year the company purchased the £300 share capital in Calvin Marketing Limited. On 1st October the trade was hived up into TMC Creative Limited.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

475,986

603,789

Other debtors

1,305,353

1,290,084

1,781,339

1,893,873

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

17,050

103,405

Trade creditors

25,641

28,159

Amounts owed to group undertakings

15,218

-

Taxation and social security

170,241

128,313

Other creditors

267,231

261,585

495,381

521,462