IRIS Accounts Production v26.1.10.61 09121020 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh091210202024-08-31091210202025-08-31091210202024-09-012025-08-31091210202023-08-31091210202023-09-012024-08-31091210202024-08-3109121020ns15:EnglandWales2024-09-012025-08-3109121020ns14:PoundSterling2024-09-012025-08-3109121020ns10:Director12024-09-012025-08-3109121020ns10:PrivateLimitedCompanyLtd2024-09-012025-08-3109121020ns10:SmallEntities2024-09-012025-08-3109121020ns10:AuditExempt-NoAccountantsReport2024-09-012025-08-3109121020ns10:SmallCompaniesRegimeForDirectorsReport2024-09-012025-08-3109121020ns10:SmallCompaniesRegimeForAccounts2024-09-012025-08-3109121020ns10:FullAccounts2024-09-012025-08-3109121020ns10:OrdinaryShareClass12024-09-012025-08-3109121020ns10:Director22024-09-012025-08-3109121020ns10:Director32024-09-012025-08-3109121020ns10:RegisteredOffice2024-09-012025-08-3109121020ns5:CurrentFinancialInstruments2025-08-3109121020ns5:CurrentFinancialInstruments2024-08-3109121020ns5:ShareCapital2025-08-3109121020ns5:ShareCapital2024-08-3109121020ns5:CapitalRedemptionReserve2025-08-3109121020ns5:CapitalRedemptionReserve2024-08-3109121020ns5:RetainedEarningsAccumulatedLosses2025-08-3109121020ns5:RetainedEarningsAccumulatedLosses2024-08-3109121020ns5:LeaseholdImprovements2024-09-012025-08-3109121020ns5:FurnitureFittings2024-09-012025-08-3109121020ns5:ComputerEquipment2024-09-012025-08-3109121020ns5:LeaseholdImprovements2024-08-3109121020ns5:FurnitureFittings2024-08-3109121020ns5:ComputerEquipment2024-08-3109121020ns5:LeaseholdImprovements2025-08-3109121020ns5:FurnitureFittings2025-08-3109121020ns5:ComputerEquipment2025-08-3109121020ns5:LeaseholdImprovements2024-08-3109121020ns5:FurnitureFittings2024-08-3109121020ns5:ComputerEquipment2024-08-3109121020ns5:WithinOneYearns5:CurrentFinancialInstruments2025-08-3109121020ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3109121020ns5:WithinOneYear2025-08-3109121020ns5:WithinOneYear2024-08-3109121020ns5:BetweenOneFiveYears2025-08-3109121020ns5:BetweenOneFiveYears2024-08-3109121020ns5:AllPeriods2025-08-3109121020ns5:AllPeriods2024-08-3109121020ns10:OrdinaryShareClass12025-08-3109121020ns10:Director112024-08-3109121020ns10:Director112023-08-3109121020ns10:Director112024-09-012025-08-3109121020ns10:Director112023-09-012024-08-3109121020ns10:Director112025-08-3109121020ns10:Director112024-08-31091210202ns10:Director22024-08-31091210202ns10:Director22023-08-31091210202ns10:Director22024-09-012025-08-31091210202ns10:Director22023-09-012024-08-31091210202ns10:Director22025-08-31091210202ns10:Director22024-08-3109121020ns5:RetainedEarningsAccumulatedLosses2024-09-012025-08-3109121020ns5:RetainedEarningsAccumulatedLosses2023-09-012024-08-31
REGISTERED NUMBER: 09121020 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 August 2025

for

TDB Real Estate Ltd

TDB Real Estate Ltd (Registered number: 09121020)






Contents of the Financial Statements
for the Year Ended 31 August 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TDB Real Estate Ltd

Company Information
for the Year Ended 31 August 2025







DIRECTORS: C C Drummond
O J H Thompson
Mrs F L Thompson





REGISTERED OFFICE: Carlton House
High Street
Higham Ferrers
Northamptonshire
NN10 8BW





REGISTERED NUMBER: 09121020 (England and Wales)





ACCOUNTANTS: Willsons
Chartered Accountants
Carlton House
High Street
Higham Ferrers
Northamptonshire
NN10 8BW

TDB Real Estate Ltd (Registered number: 09121020)

Balance Sheet
31 August 2025

31.8.25 31.8.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,205 5,589

CURRENT ASSETS
Debtors 5 226,018 318,079
Cash at bank 220,171 362,989
446,189 681,068
CREDITORS
Amounts falling due within one year 6 129,093 252,040
NET CURRENT ASSETS 317,096 429,028
TOTAL ASSETS LESS CURRENT
LIABILITIES

321,301

434,617

PROVISIONS FOR LIABILITIES 823 1,119
NET ASSETS 320,478 433,498

CAPITAL AND RESERVES
Called up share capital 8 650 650
Capital redemption reserve 350 350
Retained earnings 319,478 432,498
SHAREHOLDERS' FUNDS 10 320,478 433,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TDB Real Estate Ltd (Registered number: 09121020)

Balance Sheet - continued
31 August 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:





C C Drummond - Director


TDB Real Estate Ltd (Registered number: 09121020)

Notes to the Financial Statements
for the Year Ended 31 August 2025

1. STATUTORY INFORMATION

TDB Real Estate Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The company is planning to cease trading - once this has been achieved, the directors would then aim to liquidate the company as it would no longer have a purpose.

Based on the above circumstances the directors therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern.

No adjustment has been made in these accounts as the directors consider that there would be no difference between the valuation on a going concern basis and the valuation on a basis other than going concern or on liquidation.

Turnover
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually at the point of sale.

Turnover from services is recognised on completion of the service to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Fixtures and fittings - 20% on reducing balance
Computer equipment - 30% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


TDB Real Estate Ltd (Registered number: 09121020)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 6 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 September 2024
and 31 August 2025 13,415 16,192 11,392 40,999
DEPRECIATION
At 1 September 2024 13,415 13,265 8,730 35,410
Charge for year - 586 798 1,384
At 31 August 2025 13,415 13,851 9,528 36,794
NET BOOK VALUE
At 31 August 2025 - 2,341 1,864 4,205
At 31 August 2024 - 2,927 2,662 5,589

TDB Real Estate Ltd (Registered number: 09121020)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.25 31.8.24
£    £   
Trade debtors 179,029 257,006
Other debtors 46,720 -
Directors' current accounts - 33,201
Prepayments and accrued income 269 27,872
226,018 318,079

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.25 31.8.24
£    £   
Trade creditors 1,311 8,664
Corporation Tax 90,561 145,134
Social security and other taxes - 1,430
Pension creditor - 325
VAT 34,782 77,533
Directors' current accounts 784 -
Accrued expenses 1,655 18,954
129,093 252,040

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.8.25 31.8.24
£    £   
Within one year 8,364 15,739
Between one and five years 2,160 10,524
10,524 26,263

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.8.25 31.8.24
value: £    £   
650 Ordinary shares £1 650 650

TDB Real Estate Ltd (Registered number: 09121020)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2025

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25 31.8.24
£    £   
M W Brown
Balance outstanding at start of year - 4,974
Amounts repaid - (4,974 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

C C Drummond
Balance outstanding at start of year 22,245 58,492
Amounts advanced - 22,245
Amounts repaid (22,245 ) (58,492 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 22,245

O J H Thompson
Balance outstanding at start of year 10,956 -
Amounts advanced - 10,956
Amounts repaid (10,956 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 10,956

10. RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS
31.8.25 31.8.24
£    £   
Profit for the financial year 267,980 418,386
Dividends (381,000 ) (308,745 )
Payments to acquire own shares - (255,000 )
Net reduction of shareholders' funds (113,020 ) (145,359 )
Opening shareholders' funds 433,498 578,857
Closing shareholders' funds 320,478 433,498