Registration number: 04012467

Tewkesbury (Diamond Chrome) Plating Co Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 9

Tewkesbury (Diamond Chrome) Plating Co Ltd

Company Information

Directors

A Opperman J M Opperman P A E Opperman G Todd

Registered office

Anglo House Worcester Road Stourport on Severn DY13 9AW

Accountants

Perrigo Consultants Limited Chartered Certified AccountantsAnglo House Worcester Road Stourport on Severn DY13 9AW

Tewkesbury (Diamond Chrome) Plating Co Ltd

(Registration number: 04012467)
Abridged Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	536,687	520,882
Investments	5	325,867	285,867
		862,554	806,749
Current assets
Stocks	6	38,621	41,777
Debtors		191,721	281,555
Cash at bank and in hand		442,997	279,566
		673,339	602,898
Prepayments and accrued income		66,234	-
Creditors: Amounts falling due within one year		(436,227)	(348,046)
Net current assets		303,346	254,852
Total assets less current liabilities		1,165,900	1,061,601
Creditors: Amounts falling due after more than one year		(3,840)	(29,079)
Provisions for liabilities		(39,167)	(34,217)
Accruals and deferred income		(231,657)	(177,434)
Net assets		891,236	820,871
Capital and reserves
Called up share capital	7	300,000	300,000
Capital redemption reserve		50,000	50,000
Revaluation reserve		83,329	83,329
Retained earnings		457,907	387,542
Shareholders' funds		891,236	820,871

Tewkesbury (Diamond Chrome) Plating Co Ltd

(Registration number: 04012467)
Abridged Balance Sheet as at 30 June 2025

For the financial year ending 30 June 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 January 2026 and signed on its behalf by:
 

......................................... G Todd Director

Tewkesbury (Diamond Chrome) Plating Co Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Anglo House
Worcester Road
Stourport on Severn
DY13 9AW

These financial statements were authorised for issue by the Board on 14 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tewkesbury (Diamond Chrome) Plating Co Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	Straight line 1%
Plant and machinery	Reducing balance 15%
Motor vehicles	Reducing balance 25%
Furniture and fittings	Straight line 20%
Office equipment	Straight line 33.33%

Investments

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Tewkesbury (Diamond Chrome) Plating Co Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 18).

Tewkesbury (Diamond Chrome) Plating Co Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £
Cost or valuation
At 1 July 2024	400,000	51,746	712,543	21,250
Additions	-	9,028	36,454	-
At 30 June 2025	400,000	60,774	748,997	21,250
Depreciation
At 1 July 2024	15,984	51,158	592,199	5,316
Charge for the year	3,996	2,127	19,571	3,983
At 30 June 2025	19,980	53,285	611,770	9,299
Carrying amount
At 30 June 2025	380,020	7,489	137,227	11,951
At 30 June 2024	384,016	588	120,344	15,934

	Total £
Cost or valuation
At 1 July 2024	1,185,539
Additions	45,482
At 30 June 2025	1,231,021
Depreciation
At 1 July 2024	664,657
Charge for the year	29,677
At 30 June 2025	694,334
Carrying amount
At 30 June 2025	536,687
At 30 June 2024	520,882

Included within the net book value of land and buildings above is £380,020 (2024 - £384,016) in respect of freehold land and buildings.
 

Tewkesbury (Diamond Chrome) Plating Co Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

5	Investments

	Total £
Cost or valuation
At 1 July 2024	285,867
Additions	40,000
At 30 June 2025	325,867
Provision
Carrying amount
At 30 June 2025	325,867
At 30 June 2024	285,867