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Company registration number: 04966335
T C S (SHROPSHIRE) LIMITED
UNAUDITED FILLETED FINANCIAL STATEMENTS
30 November 2025
T C S (SHROPSHIRE) LIMITED
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
T C S (SHROPSHIRE) LIMITED
DIRECTORS AND OTHER INFORMATION

| Directors | Mr A W Jones
|  | Mrs P A Jones
| Secretary | Mrs P A Jones
| Company number | 04966335
| Registered office | Oakwood Cottage
|  | Stretton Heath
|  | Yockleton
|  | Shropshire
|  | SY5 9QQ
| Business address | Oakwood Cottage
|  | Stretton Heath
|  | Yockleton
|  | Shropshire
|  | SY5 9QQ
| Accountants | Heywoods
|  | Countrywide House
|  | Knights Way
|  | Shrewsbury
|  | Shropshire
|  | SY1 3AB

T C S (SHROPSHIRE) LIMITED
CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE
UNAUDITED STATUTORY FINANCIAL STATEMENTS OF T C S (SHROPSHIRE) LIMITED
YEAR ENDED 30TH NOVEMBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T C S (Shropshire) Limited for the year ended 30 November 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of T C S (Shropshire) Limited, as a body, in accordance with the terms of our engagement letter dated 17 May 2018. Our work has been undertaken solely to prepare for your approval the financial statements of T C S (Shropshire) Limited and state those matters that we have agreed to state to the board of directors of T C S (Shropshire) Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T C S (Shropshire) Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that T C S (Shropshire) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of T C S (Shropshire) Limited. You consider that T C S (Shropshire) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of T C S (Shropshire) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Heywoods
Chartered Accountants
Countrywide House
Knights Way
Shrewsbury
Shropshire
SY1 3AB
16 March 2026
T C S (SHROPSHIRE) LIMITED
STATEMENT OF FINANCIAL POSITION
30TH NOVEMBER 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 1,021,354 |  |  |  | 813,592 |  |
Investments |  | 6 | 500,000 |  |  |  | 436,311 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 1,521,354 |  |  |  | 1,249,903
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 9,492 |  |  |  | 4,118 |  |
Debtors |  | 7 | 279,732 |  |  |  | 172,630 |  |
Cash at bank and in hand |  |  | 375,385 |  |  |  | 392,664 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 664,609 |  |  |  | 569,412 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 224,206) |  |  |  | ( 165,753) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 440,403 |  |  |  | 403,659
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,961,757 |  |  |  | 1,653,562
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 9 |  |  | ( 71,311) |  |  |  | ( 136,488)
Provisions for liabilities |  |  |  |  | ( 212,763) |  |  |  | ( 145,381)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 1,677,683 |  |  |  | 1,371,693
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Revaluation reserve |  |  |  |  | 166,993 |  |  |  | -
Profit and loss account |  |  |  |  | 1,510,688 |  |  |  | 1,371,691
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 1,677,683 |  |  |  | 1,371,693
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 November 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 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 financial statements.
These financial statements have been prepared and delivered 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'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 09 March 2026 , and are signed on behalf of the board by:
Mr A W Jones Mrs P A Jones
Director Director
Company registration number: 04966335
T C S (SHROPSHIRE) LIMITED
STATEMENT OF CHANGES IN EQUITY
YEAR ENDED 30TH NOVEMBER 2025

|  | Called up share capital |  | Revaluation reserve |  | Profit and loss account | Total |  |  |
|  | £ |  | £ |  | £ | £ |  |  |
At 1 December 2023 |  | 2 |  | - |  | 1,202,589 | 1,202,591 |  |  |
Profit for the year |  |  |  |  |  | 186,702 | 186,702 |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total comprehensive income for the year |  | - |  | - |  | 186,702 | 186,702 |  |  |
Dividends paid and payable |  |  |  |  |  | ( 17,600) | ( 17,600) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total investments by and distributions to owners |  | - |  | - |  | ( 17,600) | ( 17,600) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
At 30 November 2024 and 1 December 2024 |  | 2 |  | - |  | 1,371,691 | 1,371,693 |  |  |
Profit for the year |  |  |  |  |  | 159,797 | 159,797 |  |  |
Other comprehensive income for the year: |  |  |  |  |  |  |  |  |  |
Revaluation of tangible assets |  |  |  | 166,993 |  |  | 166,993 |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total comprehensive income for the year |  | - |  | 166,993 |  | 159,797 | 326,790 |  |  |
Dividends paid and payable |  |  |  |  |  | ( 20,800) | ( 20,800) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total investments by and distributions to owners |  | - |  | - |  | ( 20,800) | ( 20,800) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
At 30 November 2025 |  | 2 |  | 166,993 |  | 1,510,688 | 1,677,683 |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |

T C S (SHROPSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30TH NOVEMBER 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Oakwood Cottage, Stretton Heath, Yockleton, Shropshire, SY5 9QQ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The 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 financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Land and buildings | - | Straight line over 25 years |
| Plant and machinery | - | 15 % | reducing balance
| Fittings fixtures and equipment | - | 15 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).
5. Tangible assets

|  | Freehold property | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |
|  | £ | £ | £ | £ | £ |  |
| Cost or valuation |  |  |  |  |  |  |
| At 1 December 2024 | 231,611 | 335,772 | 18,650 | 1,017,681 | 1,603,714 |  |
| Additions | 9,421 | 106,630 | 254 | 91,789 | 208,094 |  |
| Disposals | - | ( 21,242) | ( 525) | ( 92,789) | ( 114,556) |  |
| Revaluation | 158,968 | - | - | - | 158,968 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 November 2025 | 400,000 | 421,160 | 18,379 | 1,016,681 | 1,856,220 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Depreciation |  |  |  |  |  |  |
| At 1 December 2024 | 6,543 | 185,069 | 8,345 | 590,165 | 790,122 |  |
| Charge for the year | 493 | 31,330 | 1,538 | 70,605 | 103,966 |  |
| Disposals | - | ( 16,028) | ( 407) | ( 42,787) | ( 59,222) |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 November 2025 | 7,036 | 200,371 | 9,476 | 617,983 | 834,866 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 November 2025 | 392,964 | 220,789 | 8,903 | 398,698 | 1,021,354 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 November 2024 | 225,068 | 150,703 | 10,305 | 427,516 | 813,592 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |

6. Investments

|  | Other investments other than loans | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost or valuation |  |  |  |  |  |
| At 1 December 2024 | 436,311 | 436,311 |  |  |  |
| Revaluations | 63,689 | 63,689 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 November 2025 | 500,000 | 500,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 December 2024 and 30 November 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 November 2025 | 500,000 | 500,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 November 2024 | 436,311 | 436,311 |  |  |  |
|  | _______ | _______ |  |  |  |

7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 127,575 | 130,832
| Other debtors |  | 152,157 | 41,798
|  |  | _______ | _______
|  |  | 279,732 | 172,630
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 59,454 | 62,807
| Trade creditors |  | 72,739 | 28,865
| Corporation tax |  | 44,174 | 26,703
| Social security and other taxes |  | 17,301 | 2,573
| Other creditors |  | 30,538 | 44,805
|  |  | _______ | _______
|  |  | 224,206 | 165,753
|  |  | _______ | _______

9. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | - | 5,267
| Other creditors |  | 71,311 | 131,221
|  |  | _______ | _______
|  |  | 71,311 | 136,488
|  |  | _______ | _______

Mr and Mrs A W Jones took out a first charge on the property known as Heath Holding, Wattlesborough, Shropshire on the 21 October 2015.