IRIS Accounts Production v25.3.0.601 12633842 director 1.6.24 31.5.25 31.5.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12633842 2024-05-31 12633842 2025-05-31 12633842 2024-06-01 2025-05-31 12633842 2023-05-31 12633842 2023-06-01 2024-05-31 12633842 2024-05-31 12633842 ns15:EnglandWales 2024-06-01 2025-05-31 12633842 ns14:PoundSterling 2024-06-01 2025-05-31 12633842 ns10:Director1 2024-06-01 2025-05-31 12633842 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12633842 ns10:SmallEntities 2024-06-01 2025-05-31 12633842 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12633842 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 12633842 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12633842 ns10:FullAccounts 2024-06-01 2025-05-31 12633842 ns10:CompanySecretary1 2024-06-01 2025-05-31 12633842 ns10:RegisteredOffice 2024-06-01 2025-05-31 12633842 ns5:CurrentFinancialInstruments 2025-05-31 12633842 ns5:CurrentFinancialInstruments 2024-05-31 12633842 ns5:ShareCapital 2025-05-31 12633842 ns5:ShareCapital 2024-05-31 12633842 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 12633842 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 12633842 ns5:PlantMachinery 2024-06-01 2025-05-31 12633842 2 2024-06-01 2025-05-31 12633842 3 2024-06-01 2025-05-31 12633842 1 2024-06-01 2025-05-31 12633842 ns5:PlantMachinery 2024-05-31 12633842 ns5:PlantMachinery 2025-05-31 12633842 ns5:PlantMachinery 2024-05-31 12633842 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 12633842 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 12633842 ns10:Director1 1 2024-05-31 12633842 ns10:Director1 1 2023-05-31 12633842 ns10:Director1 1 2024-06-01 2025-05-31 12633842 ns10:Director1 1 2023-06-01 2024-05-31 12633842 ns10:Director1 1 2025-05-31 12633842 ns10:Director1 1 2024-05-31

REGISTERED NUMBER: 12633842 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

TCMC Ltd

TCMC Ltd (Registered number: 12633842)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

TCMC Ltd

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | S Sneath

| SECRETARY: | Mrs S L Sneath

| REGISTERED OFFICE: | Suite 1, 31 Sheephouse

| Farnham

| Surrey

| GU9 8LR

| BUSINESS ADDRESS: | The Oasts

| Headley Lane

| Passfield

| Liphook

| GU30 7RX

| REGISTERED NUMBER: | 12633842 (England and Wales)

| ACCOUNTANTS: | Inghams Tax & Accounting Limited

| Suite 1

| 31 Sheephouse

| Farnham

| Surrey

| GU9 8LR

TCMC Ltd (Registered number: 12633842)

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 489 |  | 1,182 |  |

CURRENT ASSETS

Stocks | 19,277 |  | 23,277 |  |

Debtors | 5 | 25,994 |  | 5,800 |  |

Cash at bank | 4,679 |  | 8,275 |  |

49,950 |  | 37,352 |  |

CREDITORS

Amounts falling due within one year | 6 | 42,499 |  | 28,372 |  |

NET CURRENT ASSETS | 7,451 |  | 8,980 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,940 |  | 10,162 |  |

PROVISIONS FOR LIABILITIES | 93 |  | 225 |  |

NET ASSETS | 7,847 |  | 9,937 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 7,845 |  | 9,935 |  |

7,847 |  | 9,937 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

TCMC Ltd (Registered number: 12633842)

Balance Sheet - continued

31 May 2025

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 director and authorised for issue on 27 January 2026 and were signed by:

S Sneath - Director

TCMC Ltd (Registered number: 12633842)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| TCMC 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 fair value and comprises revenue derived from the ordinary activities of the business during the year net of discounts and vat. Sales income is generally received in advance and income is deferred in the accounts unless stock has been dispatched.

| 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 etc | - | 25% on cost

| Stocks

| Stocks including materials in transit 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 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.

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price) less any impairment losses for bad and doubtful debts.

| Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

TCMC Ltd (Registered number: 12633842)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Creditors and basic financial instruments

| Basic financial instruments are recognised at amortised cost, with any changes in fair value being recognised in the profit and loss.

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, where relevant, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 3,873 |  |

| DEPRECIATION

| At 1 June 2024 | 2,691 |  |

| Charge for year | 693 |  |

| At 31 May 2025 | 3,384 |  |

| NET BOOK VALUE

| At 31 May 2025 | 489 |  |

| At 31 May 2024 | 1,182 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 6,391 |  | - |  |

| Other debtors | 19,603 |  | 5,800 |  |

25,994 |  | 5,800 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade creditors | 13,786 |  | 2,488 |  |

| Taxation and social security | 1,144 |  | 4,456 |  |

| Other creditors | 27,569 |  | 21,428 |  |

42,499 |  | 28,372 |  |

7. | OTHER FINANCIAL COMMITMENTS

| At 31 May 2025 the company was committed to payments totalling £8,486, being the gross amount due on a two year operating lease.

TCMC Ltd (Registered number: 12633842)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

| 31.5.25 |  | 31.5.24

£ | £ |

| S Sneath

| Balance outstanding at start of year | 3,116 |  | - |  |

| Amounts advanced | 15,499 |  | 3,116 |  |

| Amounts repaid | (3,116 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 15,499 |  | 3,116 |  |

| Interest has been charged on the directors overdrawn loan account and the balance was repaid in September 2025.