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T.C.R. MACHINE TOOLS (EUROPE) LIMITED

Registered Number
03593656
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

T.C.R. MACHINE TOOLS (EUROPE) LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | Santiago Tejero

Company Secretary | TEJERO, Santiago

Registered Address | 4 Aikman Green
| Grandborough
| Rugby
| CV23 8DR

Registered Number | 03593656 (England and Wales)

T.C.R. MACHINE TOOLS (EUROPE) LIMITED
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,664 |  |  |  | 2,271
Investment property | 4 |  |  | 635,000 |  |  |  | 496,013
|  |  |  | 636,664 |  |  |  | 498,284
Current assets |  |  |  |  |  |  |  |
Debtors |  | 29,277 |  |  |  | 42,062 |  |
Cash at bank and on hand |  | 704,452 |  |  |  | 726,944 |  |
|  | 733,729 |  |  |  | 769,006 |  |
Creditors amounts falling due within one year | 5 | (35,945) |  |  |  | (59,999) |  |
Net current assets (liabilities) |  |  |  | 697,784 |  |  |  | 709,007
Total assets less current liabilities |  |  |  | 1,334,448 |  |  |  | 1,207,291
Provisions for liabilities | 6 |  |  | (34,747) |  |  |  | -
Net assets |  |  |  | 1,299,701 |  |  |  | 1,207,291
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 4 |  |  |  | 4
Other reserves |  |  |  | 104,241 |  |  |  | -
Profit and loss account |  |  |  | 1,195,456 |  |  |  | 1,207,287
Shareholders' funds |  |  |  | 1,299,701 |  |  |  | 1,207,291

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 December 2025, and are signed on its behalf by:
Santiago Tejero Director Registered Company No. 03593656

T.C.R. MACHINE TOOLS (EUROPE) LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25
| Office Equipment | 25

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 4,062 |  | 21,024 |  | 866 |  | 25,952
| At 31 July 25 | 4,062 |  | 21,024 |  | 866 |  | 25,952
| Depreciation and impairment
| At 01 August 24 | 4,062 |  | 18,859 |  | 760 |  | 23,681
| Charge for year | - |  | 581 |  | 26 |  | 607
| At 31 July 25 | 4,062 |  | 19,440 |  | 786 |  | 24,288
| Net book value
| At 31 July 25 | - |  | 1,584 |  | 80 |  | 1,664
| At 31 July 24 | - |  | 2,165 |  | 106 |  | 2,271

4. | Investment property
--- | ---

|  | £
| Fair value at 01 August 24 | 496,013
| Fair value adjustments | 138,987
| At 31 July 25 | 635,000

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,451 |  | 5,221
| Taxation and social security | 7,309 |  | 25,692
| Other creditors | 24,697 |  | 27,355
| Accrued liabilities and deferred income | 2,488 |  | 1,731
| Total | 35,945 |  | 59,999

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 34,747 |  | -
| Total | 34,747 |  | -