REGISTERED NUMBER: 07149201 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

TC Ucer Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T C Ucer

SECRETARY:

Mrs N V Ucer

REGISTERED OFFICE:

Reedham House

31 King Street West

Manchester

M3 2PJ

REGISTERED NUMBER:

07149201 (England and Wales)

ACCOUNTANTS:

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Intangible assets

4

102,000

128,000

Tangible assets

5

33,851

41,510

135,851

169,510

CURRENT ASSETS

Stocks

65,000

56,790

Debtors

6

85,222

132,179

Cash at bank and in hand

265,919

159,785

416,141

348,754

CREDITORS

Amounts falling due within one year

7

(199,544

)

(199,536

)

NET CURRENT ASSETS

216,597

149,218

TOTAL ASSETS LESS CURRENT LIABILITIES

352,448

318,728

CREDITORS

Amounts falling due after more than one year

8

-

(1,433

)

PROVISIONS FOR LIABILITIES

(8,194

)

(10,136

)

NET ASSETS

344,254

307,159

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

343,254

306,159

344,254

307,159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 22 July 2026 and were signed by:

T C Ucer - Director

1.	STATUTORY INFORMATION

TC Ucer Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Government grants

Government grants are credited to the profit and loss account as the related expenditure is incurred.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Tangible fixed assets are recorded at cost less any tax, discounts and rebates. Subsequently they are recorded at cost less accumulated depreciation and impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Going concern

The company's financial statements for the year ended 31 March 2026 have been prepared on a going concern basis as, after making appropriate enquiries, the director have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

600,000

AMORTISATION

At 1 April 2025

472,000

Charge for year

26,000

At 31 March 2026

498,000

NET BOOK VALUE

At 31 March 2026

102,000

At 31 March 2025

128,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

79,903

6,690

52,732

139,325

Additions

700

-

2,212

2,912

At 31 March 2026

80,603

6,690

54,944

142,237

DEPRECIATION

At 1 April 2025

51,686

5,611

40,518

97,815

Charge for year

7,229

162

3,180

10,571

At 31 March 2026

58,915

5,773

43,698

108,386

NET BOOK VALUE

At 31 March 2026

21,688

917

11,246

33,851

At 31 March 2025

28,217

1,079

12,214

41,510

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

29,774

73,575

Other debtors

55,448

58,604

85,222

132,179

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,436

8,600

Hire purchase contracts

-

4,958

Trade creditors

21,309

30,933

Taxation and social security

164,631

134,261

Other creditors

12,168

20,784

199,544

199,536

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,433

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is a balance amounting to £599 (2025: £261) due from companies in which the directors of the company are also directors and shareholders. There are no fixed repayment terms and no interest is chargeable by the company in respect of this balance.

10.	RELATED PARTY DISCLOSURES

During the year, the company paid £78,000 (2025: £78,000) for goods and services from a company in which Mr T C Ucer is a shareholder and director.