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Company No: 06025191 (England and Wales)

# TOTAL DRAIN CARE LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

TOTAL DRAIN CARE LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

TOTAL DRAIN CARE LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
TOTAL DRAIN CARE LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

DIRECTORS | M J Kinnaird
| C G Kinnaird

SECRETARY | C G Kinnaird

REGISTERED OFFICE | 22 Wycombe End
| Beaconsfield
| Buckinghamshire
| HP9 1NB
| United Kingdom

COMPANY NUMBER | 06025191 (England and Wales)

ACCOUNTANT | S&W Partners (Thames Valley) Limited
| 22 Wycombe End
| Beaconsfield
| Buckinghamshire
| HP9 1NB

TOTAL DRAIN CARE LIMITED

## BALANCE SHEET

As at 31 December 2025
TOTAL DRAIN CARE LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 82,089 |  | 99,640
|  | 82,089 |  | 99,640
Current assets |  |  |  |
Debtors | 4 | 204,033 |  | 264,649
Cash at bank and in hand |  | 290,839 |  | 195,409
|  | 494,872 |  | 460,058
Creditors: amounts falling due within one year | 5 | ( 471,101) |  | ( 486,193)
Net current assets/(liabilities) |  | 23,771 |  | (26,135)
Total assets less current liabilities |  | 105,860 |  | 73,505
Provision for liabilities |  | ( 20,249) |  | ( 24,572)
Net assets |  | 85,611 |  | 48,933
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 85,511 |  | 48,833
Total shareholder's funds |  | 85,611 |  | 48,933

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Total Drain Care Limited (registered number: 06025191) were approved and authorised for issue by the Board of Directors on 16 April 2026. They were signed on its behalf by:

C G Kinnaird Director |

TOTAL DRAIN CARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
TOTAL DRAIN CARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Total Drain Care Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Total Drain Care Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

##### Turnover

Turnover represents amounts receivable for goods and services net of VAT.
Revenue for the provision of goods and professional services is recognised when goods have been delivered and work has been completed.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 20 % reducing balance
Plant and machinery etc. | 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 11 |  | 11

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 20,113 |  | 173,843 |  | 193,956
Additions | 0 |  | 9,562 |  | 9,562
Disposals | 0 |  | ( 16,775) |  | ( 16,775)
At 31 December 2025 | 20,113 |  | 166,630 |  | 186,743
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 16,426 |  | 77,890 |  | 94,316
Charge for the financial year | 738 |  | 19,370 |  | 20,108
Disposals | 0 |  | ( 9,770) |  | ( 9,770)
At 31 December 2025 | 17,164 |  | 87,490 |  | 104,654
Net book value |  |  |  |  |
At 31 December 2025 | 2,949 |  | 79,140 |  | 82,089
At 31 December 2024 | 3,687 |  | 95,953 |  | 99,640

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 198,188 |  | 251,965
Other debtors | 5,845 |  | 12,684
| 204,033 |  | 264,649

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 2,971 |  | 9,463
Amounts owed to Parent undertakings | 206,974 |  | 258,471
Taxation and social security | 141,843 |  | 100,120
Other creditors | 119,313 |  | 118,139
| 471,101 |  | 486,193

The company has provided a fixed and floating charge against the borrowings of a company controlled by the directors.

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 4,953 |  | 8,610
between one and five years | 2,142 |  | 1,740
Total future minimum lease payments under non-cancellable operating leases | 7,095 |  | 10,350

#### 8. Related party transactions

The company is a wholly owned subsidiary and as such has taken advantage of the exemption permitted by Section 33 'Related Party Disclosures', not to provide disclosures of transactions entered into with its parent.