Company registration number 07273240 (England and Wales)
T D Cecil Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Pages For Filing With Registrar
Pinnick Lewis LLP
Chartered Certified Accountants
Handel House
95 High Street
Edgware
HA8 7DB
T D Cecil Ltd
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
T D Cecil Ltd
BALANCE SHEET
As At 30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
86,977
43,793
Investments
5
231,001
245,642
317,978
289,435
Current assets
Debtors
6
46,740
19,784
Cash at bank and in hand
61,829
10,285
108,569
30,069
Creditors: amounts falling due within one year
7
(54,121)
(22,546)
Net current assets
54,448
7,523
Total assets less current liabilities
372,426
296,958
Creditors: amounts falling due after more than one year
8
(56,189)
(12,070)
Net assets
316,237
284,888
Capital and reserves
Called up share capital
107
107
Share premium account
1,068
1,068
Profit and loss reserves
315,062
283,713
Total equity
316,237
284,888
T D Cecil Ltd
BALANCE SHEET (CONTINUED)
As At 30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 March 2026 and are signed on its behalf by:
Mr T D Cecil
Director
Company registration number 07273240 (England and Wales)
T D Cecil Ltd
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2025
- 3 -
1
Accounting policies
Company information

T D Cecil Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Red House, Hackwood Lane, Cliddesden RG25 2NH.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing balance
Motor vehicles
20% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

T D Cecil Ltd
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 June 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

T D Cecil Ltd
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 June 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
T D Cecil Ltd
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 June 2025
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
123,000
Amortisation and impairment
At 1 July 2024 and 30 June 2025
123,000
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
4
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 July 2024
46,517
51,306
97,823
Additions
6,073
90,980
97,053
Disposals
(2,244)
(51,306)
(53,550)
At 30 June 2025
50,346
90,980
141,326
Depreciation and impairment
At 1 July 2024
33,508
20,522
54,030
Depreciation charged in the year
3,942
18,196
22,138
Eliminated in respect of disposals
(1,297)
(20,522)
(21,819)
At 30 June 2025
36,153
18,196
54,349
Carrying amount
At 30 June 2025
14,193
72,784
86,977
At 30 June 2024
13,009
30,784
43,793
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
231,001
245,642
T D Cecil Ltd
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 June 2025
5
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 July 2024 & 30 June 2025
245,642
Carrying amount
At 30 June 2025
245,642
At 30 June 2024
245,642
Error! Does not agree to TB:
231,001
Difference
14,641
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
35,127
10,275
Other debtors
4,257
2,153
Prepayments and accrued income
7,356
7,356
46,740
19,784
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,470
10,346
Obligations under finance leases
5,536
-
0
Corporation tax
28,740
4,492
Other creditors
3,465
2,068
Accruals and deferred income
5,910
5,640
54,121
22,546
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
1,745
12,070
Obligations under finance leases
54,444
-
0
56,189
12,070
T D Cecil Ltd
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 June 2025
- 8 -
9
Related party transactions
Balances with related parties
Amounts owed by
Amounts owed to
related parties
related parties
2025
2024
2025
2024
£
£
£
£
PMI London Limited
2,893
-
0
-
0
-
0
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