TCCOA Limited

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 05103396

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		125,000		125,000

			125,000		125,000
CURRENT ASSETS
Debtors		3,482		2,031
Cash at bank and in hand		60,065		69,201

		63,547		71,232
Creditors: Amounts Falling Due Within One Year		(9,555 )		(9,719 )

NET CURRENT ASSETS (LIABILITIES)			53,992		61,513

TOTAL ASSETS LESS CURRENT LIABILITIES			178,992		186,513

NET ASSETS			178,992		186,513

CAPITAL AND RESERVES
Called up share capital	5		66		65
Revaluation reserve	6		123,120		123,120
Income Statement			55,806		63,328

SHAREHOLDERS' FUNDS			178,992		186,513

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TCCOA Limited

Abridged Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

MR W B Flynn

Director

04/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

TCCOA Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05103396 . The registered office is 2 Newport Terrace, Millbrook, Torpoint, PL10 1BS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for services invoiced.

Turnover for the period represents service charges receivable from the Tregonhawke Cliff chalet owners for the management and maintenance of the cliff.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives.

Freehold

Freehold land and property is valued at valuation

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.5. Government Grant

Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.

All grants in the income statement are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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TCCOA Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	125,000

As at 31 March 2026	125,000

Net Book Value
As at 31 March 2026	125,000

As at 1 April 2025	125,000

A valuation of the freehold property owned by TCCOA Limited was carried out on 5th December 2023. The restated value of these assets was £ 125,000.

The revaluation was carried out independently by Messrs Shobrook & Co., Chartered Surveyors.

The methods and significant assumptions used in estimating the fair value of the freehold property were that there are two disctinct elements to the asset, namely the cliff and the cafe. For the cliff there is a potential future liability for maintenance and upkeep and no value has been attached to it. The cafe is valued at £ 125,000 based on the fact that it is let out on a lease and has an additional amenity value.

The directors have reviewed the valuation of the freehold property and, in their view, it is fairly stated.

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	66	65

6. Reserves

	Revaluation reserve	Income Statement
	£	£
As at 1 April 2025	123,120	63,328
Loss for the year and total comprehensive income	-	(7,522 )

As at 31 March 2026	123,120	55,806

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