Company No: 07800876 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

T D Richardson

REGISTERED OFFICE	C/O S&W Partners Llp Onslow House
	Onslow Street
	Guildford
	GU1 4TL
	United Kingdom

COMPANY NUMBER

07800876 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	Onslow House
	Onslow Street
	Guildford
	GU1 4TL

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	4	0		27
Investments	5	391,872		165,572
		391,872		165,599
Current assets
Debtors
- due within one year	6	1,227,007		1,590,930
- due after more than one year	6	125,740		0
Cash at bank and in hand		3,377		18,872
		1,356,124		1,609,802
Creditors: amounts falling due within one year	7	( 66,780)		( 51,721)
Net current assets		1,289,344		1,558,081
Total assets less current liabilities		1,681,216		1,723,680
Provision for liabilities	8	0		( 96)
Net assets		1,681,216		1,723,584
Capital and reserves
Called-up share capital		100		100
Profit and loss account		1,681,116		1,723,484
Total shareholder's funds		1,681,216		1,723,584

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of TDR Enterprises Ltd (registered number: 07800876) were approved and authorised for issue by the Director on 23 December 2025. They were signed on its behalf by:

T D Richardson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

TDR Enterprises Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O S&W Partners Llp Onslow House, Onslow Street, Guildford, GU1 4TL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of TDR Enterprises Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Operating leases: the company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

No significant judgements have had to be made by the directors in preparing these financial statements.

3. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2024	23,918		23,918
Disposals	( 22,934)		( 22,934)
At 31 December 2024	984		984
Accumulated depreciation
At 01 January 2024	23,891		23,891
Charge for the financial year	27		27
Disposals	( 22,934)		( 22,934)
At 31 December 2024	984		984
Net book value
At 31 December 2024	0		0
At 31 December 2023	27		27

5. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 January 2024	165,572		165,572
Additions	226,300		226,300
At 31 December 2024	391,872		391,872
Carrying value at 31 December 2024	391,872		391,872
Carrying value at 31 December 2023	165,572		165,572

6. Debtors

	2024		2023
	£		£
Debtors: amounts falling due within one year
Amounts owed by Group undertakings	1,191,795		1,329,505
Accrued income	0		4,861
Other debtors	35,212		256,564
	1,227,007		1,590,930
Debtors: amounts falling due after more than one year
Other debtors	125,740		0

Included in other debtors is a loan of £121,000 which carries interest of 10% per annum repayable in 2 years. At the year-end 2024 the amount outstanding is £125,740 including accrued interest of £4,740.

7. Creditors: amounts falling due within one year

	2024		2023
	£		£
Amounts owed to director	61,500		47,500
Accruals	5,280		4,221
	66,780		51,721

8. Deferred tax

	2024		2023
	£		£
At the beginning of financial year	( 96)		( 96)
Credited to the Profit and Loss Account	96		0
At the end of financial year	0		( 96)

9. Related party transactions

Transactions with the entity's director

	2024		2023
	£		£
Loans with Directors	61,500		47,500

As at 31st December 2024 the director was owed £61,500 (2023 £47,500) the movement in the year arose from funds being transferred into the company.

The Company has not disclosed transactions with wholly owned group companies, on the basis that it is a wholly owned subsidiary of a group headed by TDR Enterprises Holdings Ltd by virtue of it's shareholding.

10. Ultimate controlling party

Parent Company:

TDR Enterprises Holdings Ltd

Onslow House, Onslow Street, Guildford, Surrey, GU1 4TL