REGISTERED NUMBER: 06531177 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

TMC Plant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T J McCarthy

Mrs S M McCarthy

REGISTERED OFFICE:

17 Duckmoor Road

Ashton

Bristol

BS3 2DD

REGISTERED NUMBER:

06531177 (England and Wales)

ACCOUNTANTS:

P B Accountancy Ltd

17 Duckmoor Road

Ashton

Bristol

BS3 2DD

FIXED ASSETS

Tangible assets

4

162,297

220,881

CURRENT ASSETS

Debtors

5

14,830

31,879

Cash at bank

9,969

97,587

24,799

129,466

CREDITORS

Amounts falling due within one year

6

119,312

136,295

NET CURRENT LIABILITIES

(94,513

)

(6,829

)

TOTAL ASSETS LESS CURRENT LIABILITIES

67,784

214,052

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

67,684

213,952

SHAREHOLDERS' FUNDS

67,784

214,052

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 15 December 2025 and were signed on its behalf by:

T J McCarthy - Director

1.	STATUTORY INFORMATION

TMC Plant 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

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. 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 profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

284,019

17,872

329,871

631,762

Additions

11,400

981

-

12,381

Disposals

(64,768

)

(1,082

)

(10,290

)

(76,140

)

At 31 March 2025

230,651

17,771

319,581

568,003

DEPRECIATION

At 1 April 2024

220,669

12,848

177,364

410,881

Charge for year

15,529

1,401

37,169

54,099

Eliminated on disposal

(52,137

)

(682

)

(6,455

)

(59,274

)

At 31 March 2025

184,061

13,567

208,078

405,706

NET BOOK VALUE

At 31 March 2025

46,590

4,204

111,503

162,297

At 31 March 2024

63,350

5,024

152,507

220,881

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

84,500

Transfer to ownership

(84,500

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

48,852

Charge for year

8,912

Transfer to ownership

(57,764

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

35,648

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Trade debtors

14,830

31,879

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Hire purchase contracts

-

10,417

Trade creditors

3,366

1,675

Taxation and social security

(18,399

)

31,403

Other creditors

134,345

92,800

119,312

136,295

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

as restated

£

£

T J McCarthy and Mrs S M McCarthy

Balance outstanding at start of year

(89,814

)

(88,797

)

Amounts repaid

(41,720

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(131,534

)

(89,814

)

8.	ULTIMATE CONTROLLING PARTY

The controlling party is T J McCarthy.