Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-26 2025-10-26 false false 2024-07-03 false No description of principal activity 0 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15818291 2024-07-02 15818291 2024-07-03 2025-10-26 15818291 2023-07-03 2024-07-02 15818291 2025-10-26 15818291 c:Director3 2024-07-03 2025-10-26 15818291 d:CurrentFinancialInstruments 2025-10-26 15818291 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-26 15818291 d:ShareCapital 2024-07-03 2025-10-26 15818291 d:ShareCapital 2025-10-26 15818291 d:RetainedEarningsAccumulatedLosses 2024-07-03 2025-10-26 15818291 d:RetainedEarningsAccumulatedLosses 2025-10-26 15818291 c:OrdinaryShareClass1 2024-07-03 2025-10-26 15818291 c:OrdinaryShareClass1 2025-10-26 15818291 c:FRS102 2024-07-03 2025-10-26 15818291 c:AuditExempt-NoAccountantsReport 2024-07-03 2025-10-26 15818291 c:FullAccounts 2024-07-03 2025-10-26 15818291 c:PrivateLimitedCompanyLtd 2024-07-03 2025-10-26 15818291 e:PoundSterling 2024-07-03 2025-10-26 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15818291 TBC HOSPITALITY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 26 OCTOBER 2025
TBC HOSPITALITY LIMITED REGISTERED NUMBER: 15818291 STATEMENT OF FINANCIAL POSITION AS AT 26 OCTOBER 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: Amounts falling due within one year | 4 | 121,762 |
Cash at bank and in hand |  | 2,622 |
|  | 124,384 |
Creditors: Amounts falling due within one year | 5 | (60,747) |
Net liabilities |  |  | 63,637
Capital and reserves |  |  |
Called up share capital | 6 |  | 3
Profit and loss account |  |  | 63,634
|  |  | 63,637
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ B Milton-cook
Director
Date: 9 April 2026
The notes on pages 3 to 5 form part of these financial statements. Page 1
TBC HOSPITALITY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 26 OCTOBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Comprehensive income for the period |  |  |
Profit for the period | - | 63,634 | 63,634
Shares issued during the period | 3 | - | 3
At 26 October 2025 | 3 | 63,634 | 63,637
| The notes on pages 3 to 5 form part of these financial statements.
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TBC HOSPITALITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 26 OCTOBER 2025
1. | General information
TBC Hospitality Limited is a private company limited by shares and incorporated in England and Wales. The Company's registered number is 15818291 and registered office is 26 St. John Street, London, England, EC1M 4AY. The principal activity of the Company is that of providing support to its subsidiaries. The Company was incorporated on 3 July 2024 and commenced trading on the same date. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied: Page 3
TBC HOSPITALITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 26 OCTOBER 2025 2.Accounting policies (continued)
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.4 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration.
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TBC HOSPITALITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 26 OCTOBER 2025
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 86,400
| Amounts owed by group undertakings | 31,738
| Called up share capital not paid | 3
| Prepayments and accrued income | 3,621
|  | 121,762
| Amount owed by group undertakings are unsecured, interest free and repayable on demand.
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 4,200
| Amounts owed to group undertakings | 43,500
| Other taxation and social security | 13,047
|  | 60,747
| Amount owed to group undertakings are unsecured, interest free and repayable on demand.
6. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 3 Ordinary shares of £1.00 each | 3
Upon incorporation, 3 Ordinary shares were issued with a nominal value of £1 each.
7. | Controlling party
The directors deem there to be no ultimate controlling party.
Page 5