Company No: 08320353 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	C G Kinnaird
	M J Kinnaird

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

COMPANY NUMBER

08320353 (England and Wales)

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

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	189,000		216,000
Tangible assets	4	116,072		102,951
Investments	5	100		100
		305,172		319,051
Current assets
Debtors	6	686,430		756,977
Cash at bank and in hand		463,919		573,304
		1,150,349		1,330,281
Creditors: amounts falling due within one year	7	( 22,904)		( 22,180)
Net current assets		1,127,445		1,308,101
Total assets less current liabilities		1,432,617		1,627,152
Provision for liabilities		( 29,019)		( 25,737)
Net assets		1,403,598		1,601,415
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		1,403,498		1,601,315
Total shareholders' funds		1,403,598		1,601,415

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 members have 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 Investments Limited (registered number: 08320353) 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

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 Investments 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 Investments 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 services net of VAT.

Revenue from services is for the provision of management charges to the company's wholly owned subsidiary.

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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

20 years straight line

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:

Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Fixtures and fittings	25 % reducing balance
Office equipment	25 % 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.

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	2		2

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 January 2025	540,000		540,000
At 31 December 2025	540,000		540,000
Accumulated amortisation
At 01 January 2025	324,000		324,000
Charge for the financial year	27,000		27,000
At 31 December 2025	351,000		351,000
Net book value
At 31 December 2025	189,000		189,000
At 31 December 2024	216,000		216,000

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£
Cost
At 01 January 2025	126,390		147,615		2,399		4,922		281,326
Additions	21,299		30,600		0		0		51,899
Disposals	( 16,238)		( 36,992)		0		( 481)		( 53,711)
At 31 December 2025	131,451		141,223		2,399		4,441		279,514
Accumulated depreciation
At 01 January 2025	110,482		60,930		2,323		4,640		178,375
Charge for the financial year	5,075		19,687		19		65		24,846
Disposals	( 14,482)		( 24,836)		0		( 461)		( 39,779)
At 31 December 2025	101,075		55,781		2,342		4,244		163,442
Net book value
At 31 December 2025	30,376		85,442		57		197		116,072
At 31 December 2024	15,908		86,685		76		282		102,951

5. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	100
At 31 December 2025	100
Carrying value at 31 December 2025	100
Carrying value at 31 December 2024	100

6. Debtors

	2025		2024
	£		£
Amounts owed by own subsidiaries	206,974		258,471
Other debtors	479,456		498,506
	686,430		756,977

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	3,930		0
Taxation and social security	14,813		16,409
Other creditors	4,161		5,771
	22,904		22,180

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
10,000 Ordinary shares of £ 0.01 each	100		100

9. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Amounts owed by the directors	6,811		10,532