TLCC SERVICES LTD - Filleted accounts

Registered number

12746581

TLCC SERVICES LTD

Filleted Accounts

31 July 2025

TLCC SERVICES LTD
Registered number:		12746581
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		17,273			19,133

Current assets
Debtors	4	36,166			54,672
Cash at bank and in hand		11,462			6,506
		47,628			61,178

Creditors: amounts falling due within one year	5	(149,855)			(123,278)

Net current liabilities			(102,227)			(62,100)

Net liabilities			(84,954)			(42,967)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(84,956)			(42,969)

Shareholders' funds			(84,954)			(42,967)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Benjamin Anthony Murray
Director
Approved by the board on 24 April 2026

TLCC SERVICES LTD
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles	25% RBM
	Plant and machinery	25% RBM
	Computer equipment	33.33% SLM

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		6


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	2,363		26,988		29,351
	Additions	597		3,000		3,597
	At 31 July 2025	2,960		29,988		32,948

	Depreciation
	At 1 August 2024	330		9,888		10,218
	Charge for the year	619		4,838		5,457
	At 31 July 2025	949		14,726		15,675

	Net book value
	At 31 July 2025	2,011		15,262		17,273
	At 31 July 2024	2,033		17,100		19,133


4	Debtors			2025		2024
£					£

	Trade debtors			35,976		54,482
	Other debtors			190		190
				36,166		54,672


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			33,750		67,969
	VAT			70,911		-
	Accruals			1,500		-
	Director Current Account			10,001		7,235
	Taxation and social security costs			17,778		30,144
	Other creditors			15,915		17,930
				149,855		123,278


6	Other information

	TLCC SERVICES LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 4 Brookside
	Colne Way
	Watford
	WD24 7QJ