TTCA Ltd - Filleted accounts

TTCA Ltd
Registered number:		04377065
Statement of Financial Position
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		492,336			452,535

Current assets
Debtors	5	260,717			201,645
Cash at bank and in hand		2,302,576			2,436,856
		2,563,293			2,638,501

Creditors: amounts falling due within one year	6	(275,302)			(312,305)

Net current assets			2,287,991			2,326,196

Total assets less current liabilities			2,780,327			2,778,731


Provisions for liabilities			(27,246)			(17,544)


Net assets			2,753,081			2,761,187

Capital and reserves
Called up share capital			100			100
Fair value reserve	7		186,474			166,057
Profit and loss account			2,566,507			2,595,030

Shareholders' funds			2,753,081			2,761,187

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 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.




T McManners
Director
Approved by the board on 21 July 2026

TTCA Ltd
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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 rendering of services. 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:

	Plant and machinery			25% reducing balance

	Debtors
	Short term debtors are measured at transaction 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. 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.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

	Investment property
	Investment property is included at fair value. Gains and losses are recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.


2	Exceptional items					2026		2025
£							£

	Value adjustments on fixed assets and current asset investments					27,000		-
						27,000		-


3	Employees and directors					2026		2025
Number							Number

	Average number of directors and persons employed by the company					34		33


4	Tangible fixed assets
				Investment property		Plant and machinery etc		Total
£					£		£
	Cost
	At 1 March 2025			425,000		134,494		559,494
	Additions			-		29,948		29,948
	Fair value movements			27,000		-		27,000
	Disposals			-		(21,286)		(21,286)
	At 28 February 2026			452,000		143,156		595,156

	Depreciation
	At 1 March 2025			-		106,959		106,959
	Charge for the year			-		13,387		13,387
	On disposals			-		(17,526)		(17,526)
	At 28 February 2026			-		102,820		102,820

	Net book value
	At 28 February 2026			452,000		40,336		492,336
	At 28 February 2025			425,000		27,535		452,535


	Freehold land and buildings:					2026		2025
£							£
	Historical cost					248,142		248,142
						248,142		248,142



5	Debtors					2026		2025
£							£

	Trade debtors					158,409		120,558
	Prepayments					23,764		18,266
	Accrued income					75,965		51,942
	Other debtors					2,579		10,879
						260,717		201,645


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					28,838		9,875
	Accruals					18,655		24,243
	Corporation tax					44,838		86,999
	Other taxes and social security costs					139,654		144,224
	Other creditors					43,317		46,964
						275,302		312,305


7	Fair value reserve					2026		2025
£							£

	At 1 March 2025					166,057		166,057
	Transfer from profit and loss account					27,000		-
	Deferred taxation arising on the revaluation of investment property					(6,583)		-

	At 28 February 2026					186,474		166,057


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	T McManners
	Repayable on demand	8,141		-		8,141		-

		8,141		-		8,141		-


9	Other information

	TTCA Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY