T.G.C. Services Limited Company accounts

COMPANY REGISTRATION NUMBER: SC214935

T.G.C. Services Limited

Unaudited Abridged Financial Statements

For the year ended

31 March 2025

T.G.C. Services Limited

Abridged Financial Statements

Year ended 31 March 2025

Contents	Page

Directors' report	1

Statement of income and retained earnings	2

Abridged statement of financial position	3

Notes to the abridged financial statements	4

T.G.C. Services Limited

Directors' Report

Year ended 31 March 2025

The directors present their report and the unaudited abridged financial statements of the company for the year ended 31 March 2025 .

Directors

The directors who served the company during the year were as follows:

T Campbell
Mrs A M Campbell

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 31 December 2025 and signed on behalf of the board by:

T Campbell

Director

Registered office:

1 Duncraig Square

Plockton

Ross-shire

Scotland

IV52 8TZ

T.G.C. Services Limited

Statement of Income and Retained Earnings

Year ended 31 March 2025

	2025	2024
Note	£	£

Administrative expenses	301	228
	----	----
Operating loss	( 301)	( 228)

Interest payable and similar expenses	4	4	61
		----	----
Loss before taxation		( 305)	( 289)

Tax on loss	–	–
	----	----
Loss for the financial year and total comprehensive income	( 305)	( 289)
	----	----

Retained (losses)/earnings at the start of the year	( 54)	235
	----	----
Retained losses at the end of the year	( 359)	( 54)
	----	----

All the activities of the company are from continuing operations.

T.G.C. Services Limited

Abridged Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Cash at bank and in hand	4,335		7,093

Creditors: amounts falling due within one year	4,692		7,145
	-------		-------
Net current liabilities		357	52
		----	----
Total assets less current liabilities		( 357)	( 52)
		----	----
Net liabilities		( 357)	( 52)
		----	----

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 359)	( 54)
	----	----
Shareholders deficit	( 357)	( 52)
	----	----

These abridged financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of financial position for the year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 31 December 2025 , and are signed on behalf of the board by:

T Campbell

Director

Company registration number: SC214935

T.G.C. Services Limited

Notes to the Abridged Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 1 Duncraig Square, Plockton, Ross-shire, IV52 8TZ, Scotland.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

4. Interest payable and similar expenses

	2025	2024
	£	£
Other interest payable and similar charges	4	61
	----	----

5. Financial instruments

Where reduced disclosures are applied, disclosures from the Companies Act 2006 still need to be made regarding the fair value of the instruments in each category and the changes in value recognised in profit and loss. Disclosures of the significant assumptions underlying the valuation models and techniques used, and extent and nature of derivative instruments are also required.

6. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
T Campbell	–	–	–	–
	----	----	----	----

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
T Campbell	( 1,869)	( 3,496)	5,365	–
	-------	-------	-------	----

7. Related party transactions

No transactions with related parties occurred during the year.