Tcomet Ltd 11844570 false 2025-03-01 2026-02-28 2026-02-28 The principal activity of the company is Installation of industrial machinery and equipment Digita Accounts Production Advanced 6.30.9574.0 true 11844570 2025-03-01 2026-02-28 11844570 2026-02-28 11844570 bus:OrdinaryShareClass1 2026-02-28 11844570 core:CurrentFinancialInstruments 2026-02-28 11844570 core:CurrentFinancialInstruments core:WithinOneYear 2026-02-28 11844570 core:FurnitureFittingsToolsEquipment 2026-02-28 11844570 bus:SmallEntities 2025-03-01 2026-02-28 11844570 bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 11844570 bus:FilletedAccounts 2025-03-01 2026-02-28 11844570 bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11844570 bus:RegisteredOffice 2025-03-01 2026-02-28 11844570 bus:Director1 2025-03-01 2026-02-28 11844570 bus:Director2 2025-03-01 2026-02-28 11844570 bus:OrdinaryShareClass1 2025-03-01 2026-02-28 11844570 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11844570 bus:Agent1 2025-03-01 2026-02-28 11844570 core:ComputerEquipment 2025-03-01 2026-02-28 11844570 countries:EnglandWales 2025-03-01 2026-02-28 11844570 2025-02-28 11844570 core:FurnitureFittingsToolsEquipment 2025-02-28 11844570 2024-03-01 2025-02-28 11844570 2025-02-28 11844570 bus:OrdinaryShareClass1 2025-02-28 11844570 core:CurrentFinancialInstruments 2025-02-28 11844570 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 11844570 bus:OrdinaryShareClass1 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11844570

Tcomet Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 28 February 2026

Tcomet Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2
Notes to the Unaudited Abridged Financial Statements | 3 to 7

Tcomet Ltd

Company Information

Directors | Sergio De La Huz 3ECO Ltd

Registered office | The Long Lodge 265-269 Kingston Road Wimbledon London United Kingdom SW19 3NW

Accountants | TAX LINK (CTA) GROUP LIMITED Chartered Accountants & Tax AdvisorsThe Long Lodge 265-269 Kingston Road Wimbledon London SW19 3NW

Tcomet Ltd

(Registration number: 11844570)
Abridged Balance Sheet as at 28 February 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors |  | 149,926 | 196,063
Cash at bank and in hand |  | 487,859 | 908,449
|  | 637,785 | 1,104,512
Creditors: Amounts falling due within one year |  | (110,931) | (434,535)
Net assets |  | 526,854 | 669,977
Capital and reserves |  |  |
Called up share capital | 5 | 111 | 111
Retained earnings |  | 526,743 | 669,866
Shareholders' funds |  | 526,854 | 669,977

For the financial year ending 28 February 2026 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 April 2026 and signed on its behalf by:

......................................... Sergio De La Huz Director

Tcomet Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2026

1 | General information

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

The address of its registered office is:
The Long Lodge
265-269 Kingston Road
Wimbledon
London
SW19 3NW
United Kingdom

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

Tcomet Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2026

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current 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.

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
Computer equipment | Straight line - 3 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Tcomet Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2026

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.

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.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Tcomet Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 March 2025 | 867 | 867
At 28 February 2026 | 867 | 867
Depreciation
At 1 March 2025 | 867 | 867
At 28 February 2026 | 867 | 867
Carrying amount
At 28 February 2026 | - | -

5 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 111 | 111 | 111 | 111

6 | Dividends

Interim dividends paid

|  | 2026 £ |  | 2025 £
Interim dividend of £1,776.21 (2025 - £448.54) per each Ordinary |  | 197,159 |  | 49,788

7 | Related party transactions

Tcomet Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2026

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 12,000 | 2,800