REGISTERED NUMBER: 12733250 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31st March 2025

for

TDC Commercial Bodyshops Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

T D Cole

Mrs S Cole

R Cole

REGISTERED OFFICE:

Watts Industrial Estate

Church Road

Lydney

Gloucestershire

GL15 5EN

REGISTERED NUMBER:

12733250 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Tangible assets

4

19,287

9,231

CURRENT ASSETS

Stocks

5

8,060

10,693

Debtors

6

24,834

31,638

Cash at bank and in hand

41,893

28,273

74,787

70,604

CREDITORS

Amounts falling due within one year

7

62,989

71,745

NET CURRENT ASSETS/(LIABILITIES)

11,798

(1,141

)

TOTAL ASSETS LESS CURRENT LIABILITIES

31,085

8,090

PROVISIONS FOR LIABILITIES

8

3,665

1,654

NET ASSETS

27,420

6,436

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

27,320

6,336

SHAREHOLDERS' FUNDS

27,420

6,436

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 and authorised for issue by the Board of Directors and authorised for issue on 23rd December 2025 and were signed on its behalf by:

T D Cole - Director

1.	STATUTORY INFORMATION

TDC Commercial Bodyshops Ltd 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.

Plant and machinery

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st April 2024

17,377

896

18,273

Additions

14,056

-

14,056

At 31st March 2025

31,433

896

32,329

DEPRECIATION

At 1st April 2024

8,412

630

9,042

Charge for year

3,911

89

4,000

At 31st March 2025

12,323

719

13,042

NET BOOK VALUE

At 31st March 2025

19,110

177

19,287

At 31st March 2024

8,965

266

9,231

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

2,425

2,250

Work-in-progress

5,635

8,443

8,060

10,693

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

20,416

27,095

Prepayments & Other Debtors

4,418

4,543

24,834

31,638

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

20,203

33,091

Tax

10,740

13,449

VAT

8,936

11,739

Directors' current accounts

692

774

Accrued expenses

22,418

12,692

62,989

71,745

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

3,665

1,654

Deferred

tax

£

Balance at 1st April 2024

1,654

Charge to Income Statement during year

2,011

Balance at 31st March 2025

3,665

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1.00

100

100

10.

RESERVES

Retained

earnings

£

At 1st April 2024

6,336

Profit for the year

51,984

Dividends

(31,000

)

At 31st March 2025

27,320

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T D Cole.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TDC Commercial Bodyshops Ltd for the year ended 31st March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of TDC Commercial Bodyshops Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of TDC Commercial Bodyshops Ltd and state those matters that we have agreed to state to the Board of Directors of TDC Commercial Bodyshops Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that TDC Commercial Bodyshops Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of TDC Commercial Bodyshops Ltd. You consider that TDC Commercial Bodyshops Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of TDC Commercial Bodyshops Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

Date: 23rd December 2025