Company registration number 01935515 (England and Wales)
THOMAS COMPUTER CONSULTANTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
THOMAS COMPUTER CONSULTANTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
THOMAS COMPUTER CONSULTANTS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
111
148
Investment property
4
160,000
160,000
160,111
160,148
Current assets
Cash at bank and in hand
941
974
Creditors: amounts falling due within one year
5
(38,217)
(37,042)
Net current liabilities
(37,276)
(36,068)
Total assets less current liabilities
122,835
124,080
Provisions for liabilities
(4,813)
(694)
Net assets
118,022
123,386
Capital and reserves
Called up share capital
100
100
Non-distributable profits reserve
6
32,312
32,312
Distributable profit and loss reserves
85,610
90,974
Total equity
118,022
123,386

The notes on pages 3 to 5 form part of these financial statements.

THOMAS COMPUTER CONSULTANTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

For the financial year ended 31 August 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 11 May 2026 and are signed on its behalf by:
Mr S Thomas
Director
Company registration number 01935515 (England and Wales)
THOMAS COMPUTER CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Thomas Computer Consultants Limited is a private company limited by shares incorporated in England and Wales. The registered office is Glen Offa, Pen y Gardden, Ruabon, Wrexham, Wrexham CB, LL14 6RE.

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 have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

1.2
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% on reducing balance

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.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Taxation

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

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.

THOMAS COMPUTER CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

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
3
Tangible fixed assets
Plant and equipment
£
Cost
At 1 September 2024 and 31 August 2025
20,653
Depreciation and impairment
At 1 September 2024
20,505
Depreciation charged in the year
37
At 31 August 2025
20,542
Carrying amount
At 31 August 2025
111
At 31 August 2024
148
4
Investment property
2025
£
Fair value
At 1 September 2024 and 31 August 2025
160,000
THOMAS COMPUTER CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
4
Investment property
(Continued)
- 5 -

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit or loss.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
417
242
Other creditors
37,800
36,800
38,217
37,042
6
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
32,312
24,212
Non distributable profits in the year
-
8,100
At the end of the year
32,312
32,312
7
Directors' transactions

The company operates a loan account with the directors. No interest is being charged on the loan and the balance is repayable on demand.

The company was under control of the director s, Mr S Thomas and Ms J L Andrews.

2025-08-31 2024-09-01 false false false 11 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr S Thomas Ms J L Andrews Ms J L Andrews 01935515 2024-09-01 2025-08-31 01935515 2025-08-31 01935515 2024-08-31 01935515 core:PlantMachinery 2025-08-31 01935515 core:PlantMachinery 2024-08-31 01935515 core:WithinOneYear 2025-08-31 01935515 core:WithinOneYear 2024-08-31 01935515 core:CurrentFinancialInstruments 2025-08-31 01935515 core:CurrentFinancialInstruments 2024-08-31 01935515 core:ShareCapital 2025-08-31 01935515 core:ShareCapital 2024-08-31 01935515 core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 01935515 core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 01935515 core:RetainedEarningsAccumulatedLosses 2025-08-31 01935515 core:RetainedEarningsAccumulatedLosses 2024-08-31 01935515 bus:Director1 2024-09-01 2025-08-31 01935515 core:PlantMachinery 2024-09-01 2025-08-31 01935515 2023-09-01 2024-08-31 01935515 core:PlantMachinery 2024-08-31 01935515 2024-08-31 01935515 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01935515 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 01935515 bus:FRS102 2024-09-01 2025-08-31 01935515 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 01935515 bus:Director2 2024-09-01 2025-08-31 01935515 bus:CompanySecretary1 2024-09-01 2025-08-31 01935515 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP