Micro-entity Accounts - TDCB CONSULTING LTD

TDCB CONSULTING LTD Registered Number 11508689

Micro-entity Balance Sheet as at 31 August 2025

	2025	2024
	£	£
Called up share capital not paid	-	-
Fixed Assets	4,705	4,705
Current Assets	104,971	68,283
Prepayments and accrued income	-	-
Creditors: amounts falling due within one year	(65,226)	(45,397)
Net current assets (liabilities)	39,745	22,886
Total assets less current liabilities	44,450	27,591
Creditors: amounts falling due after more than one year	0	0
Provisions for liabilities	0	0
Accruals and deferred income	(300)	0
Total net assets (liabilities)	44,150	27,591
Capital and reserves	44,150	27,591

For the year ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 30 May 2026

And signed on their behalf by:
Petya Stefanova, Director

Footnotes:

Advances and credits
Section 413 Companies Act 2006 - advances and credits granted to directors during the year ended 31 August 2025.

Directors holding office throughout the year: Jason Benedicic and Petya Stefanova.

JASON BENEDICIC
Opening balance 1 September 2024 (credit): (6,623.38)
Less journal recognised in the year: 6,500.00
Net opening per records: (123.38)
Advance - expense items reclassified to the loan account: 6,993.77
Advance - year-end dividend allocation adjustment: 27,000.00
Closing balance 31 August 2025 (debit): 33,870.39

PETYA STEFANOVA
Opening balance 1 September 2024: 0.00
Advance - personal card purchases reclassified from clearing account: 57.32
Advance - cash received reclassified from dividend to loan: 6,000.00
Credit - year-end dividend allocation adjustment: (27,000.00)
Closing balance 31 August 2025 (credit): (20,942.68)

Both balances are repayable on demand. No interest has been charged. No fixed terms of repayment.

The reclassifications reflect adjustments made by the approving director on review of the company's available records. No dividend vouchers were held in respect of any of the directors' distributions during the year.

The opening £6,623.38 credit to Jason Benedicic comprised £6,500.00 arising from a journal posted by the company's former accountants on 2 June 2025 to recognise two dividend withdrawals from the company's bank account (£3,500.00 on 28 March 2024 and £3,000.00 on 1 May 2024) not previously captured in the dividends account, plus a residual £123.38.

Section 455 CTA 2010 charge of £11,431.26 (33.75% of £33,870.39) has been provided for in corporation tax. Repayable under section 458 CTA 2010 if the loan is repaid; no repayment had been made at the date of approval.

TDCB CONSULTING LTD Registered Number 11508689

Notes to the Micro-entity Accounts for the period ended 31 August 2025

1Employees

	2025	2024
Average number of employees during the period	2	2

2Accounting Policies

Basis of measurement and preparation of accounts
These financial statements have been prepared in compliance with the micro-entities provisions of FRS 105 and Part 15 Companies Act 2006 small companies regime.

The financial statements for the year ended 31 August 2024 were prepared under FRS 102 Section 1A. These accounts adopt FRS 105. The transition has no material effect on recognition or measurement; prior year comparatives have been mapped to FRS 105 line items without formal restatement.

The financial statements are prepared on the historical cost basis and presented in pounds sterling. They have been prepared from the company's accounting records in accordance with the micro-entities provisions of FRS 105.

These financial statements have been approved by Petya Stefanova as a director of the company.

The financial statements have been prepared on the going concern basis.

Turnover policy
Turnover represents amounts receivable for services provided to the company's principal customer during the year, exclusive of value added tax.

Tangible assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided to write off the cost less estimated residual value of each asset over its expected useful life on a reducing balance basis at 25% per annum.

Other accounting policies
Taxation: The corporation tax charge represents UK corporation tax estimated to be payable on the taxable profits for the period, together with the charge under section 455 Corporation Tax Act 2010 in respect of the loan to a participator outstanding at the period end (see Note 1).

Bank accounts: Activity on the Wise account has not been verified by the approving director.

Subsequent events: In October 2025 the company's Metro Bank accounts were frozen.