REGISTERED NUMBER: 08231765 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

TDI Tuning Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G S J King

Mr S J Legon

REGISTERED OFFICE:

Unit 223 Waterhouse Business Centre

Cromar Way

Chelmsford

Essex

CM1 2QE

REGISTERED NUMBER:

08231765 (England and Wales)

ACCOUNTANTS:

Field & Co LLP

Central Chambers

227 London Road

Hadleigh

Benfleet

Essex

SS7 2RF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

22,000

15,494

22,000

15,494

CURRENT ASSETS

Stocks

6

126,379

225,628

Debtors

7

235,000

182,554

Cash at bank and in hand

259,341

342,622

620,720

750,804

CREDITORS

Amounts falling due within one year

8

143,267

198,630

NET CURRENT ASSETS

477,453

552,174

TOTAL ASSETS LESS CURRENT LIABILITIES

499,453

567,668

PROVISIONS FOR LIABILITIES

9

5,145

3,613

NET ASSETS

494,308

564,055

CAPITAL AND RESERVES

Called up share capital

10

108

108

Retained earnings

11

494,200

563,947

SHAREHOLDERS' FUNDS

494,308

564,055

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd December 2025 and were signed on its behalf by:

Mr S J Legon - Director

Mr G S J King - Director

1.	STATUTORY INFORMATION

TDI Tuning 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Plant and machinery

-

20% on cost

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

450,000

AMORTISATION

At 1st April 2024

and 31st March 2025

450,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st April 2024

91,626

Additions

14,899

Disposals

(916

)

At 31st March 2025

105,609

DEPRECIATION

At 1st April 2024

76,132

Charge for year

7,660

Eliminated on disposal

(183

)

At 31st March 2025

83,609

NET BOOK VALUE

At 31st March 2025

22,000

At 31st March 2024

15,494

No Fixed Assets are subject to either Hire Purchase Agreements or Finance Leases

6.

STOCKS

31/3/25

31/3/24

£

£

Stocks

126,379

225,628

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

34,527

32,547

Other debtors

155,007

150,007

Directors' current accounts

45,466

-

235,000

182,554

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

40,494

41,848

Tax

21,359

17,255

Social security and other taxes

8,269

8,231

VAT

33,915

41,594

Other creditors

39,230

39,382

Directors' current accounts

-

50,320

143,267

198,630

9.	PROVISIONS FOR LIABILITIES

31/3/25

31/3/24

£

£

Deferred tax

5,145

3,613

Deferred

tax

£

Balance at 1st April 2024

3,613

Charge to Statement of Income and Retained Earnings during year

1,532

Balance at 31st March 2025

5,145

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

100

Ordinary Shares

£1

100

100

1

Ordinary "A" Shares

£1

1

1

1

Ordinary "B" Shares

£1

1

1

1

Ordinary "C" Shares

£1

1

1

1

Ordinary "D" Shares

£1

1

1

1

Ordinary "E" Shares

£1

1

1

1

Ordinary "F" Shares

£1

1

1

1

Ordinary "G" Shares

£1

1

1

1

Ordinary "H" Shares

£1

1

1

108

108

11.

RESERVES

Retained

earnings

£

At 1st April 2024

563,947

Profit for the year

101,103

Dividends

(170,850

)

At 31st March 2025

494,200

12.	ULTIMATE CONTROLLING PARTY

There is no Ultimate Controlling Party