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Registered number: SC423548 TCM (LSS) LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
TCM (LSS) LIMITED COMPANY INFORMATION
DIRECTOR | James Scott Cowper
REGISTERED NUMBER | SC423548
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
TCM (LSS) LIMITED REGISTERED NUMBER: SC423548 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 30 November |  | 31 May
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 1,811 |  | 2,229
|  |  | 1,811 |  | 2,229
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,758 |  | - |
Cash at bank and in hand |  | 3,566 |  | 57,615 |
|  | 6,324 |  | 57,615 |
Creditors: amounts falling due within one year | 6 | (4,951) |  | (30,366) |
NET CURRENT ASSETS |  |  | 1,373 |  | 27,249
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,184 |  | 29,478
Creditors: amounts falling due after more than one year | 7 |  | - |  | (4,403)
NET ASSETS |  |  | 3,184 |  | 25,075
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 5,000 |  | 5,000
Profit and loss account |  |  | (1,816) |  | 20,075
|  |  | 3,184 |  | 25,075
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TCM (LSS) LIMITED REGISTERED NUMBER: SC423548 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 profit and loss account 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 on 2 April 2026.
James Scott Cowper
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
TCM (LSS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
1. | GENERAL INFORMATION
TCM (LSS) Limited is a private company, limited by shares, domiciled in Scotland, registration number SC423548. The registered office is Westby, 64 West High Street, Forfar, Angus, DD8 1BJ. The financial statements are presented in Sterling which is the functional currency of the Company rounded to the nearest £. 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 requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Rendering of services Turnover 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 turnover 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 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Page 3
TCM (LSS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 12.5% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
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TCM (LSS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Office equipment
|  | £
| COST OR VALUATION |
| At 1 June 2024 | 3,667
| At 30 November 2025 | 3,667
| DEPRECIATION |
| At 1 June 2024 | 1,438
| Charge for the period on owned assets | 418
| At 30 November 2025 | 1,856
| NET BOOK VALUE |
| At 30 November 2025 | 1,811
| At 31 May 2024 | 2,229
5. | DEBTORS
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,758 | -
|  | 2,758 | -
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 2,000 | 2,500
| Other creditors | - | 10,134
| Other taxation and social security | 420 | 14,059
| Bank loans | 2,531 | 3,673
|  | 4,951 | 30,366
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TCM (LSS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 4,403
|  | - | 4,403
8. | SHARE CAPITAL
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 500,000 (2024 - 500,000) Ordinary shares of 0.01 each | 5,000 | 5,000
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