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Company Registration No. 07336346 (England and Wales)
TMC Bespoke Joinery Limited Unaudited accounts for the year ended 31 March 2026
TMC Bespoke Joinery Limited Unaudited accounts Contents
Page
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TMC Bespoke Joinery Limited Company Information for the year ended 31 March 2026
Directors
S A Topper M J Matley
Company Number
07336346 (England and Wales)
Registered Office
Unit 6 Castlefields Industrial Estate Bingley West Yorkshire BD16 2AG
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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TMC Bespoke Joinery Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,418 
45,736 
Current assets
Inventories
7,350 
11,993 
Debtors
83,035 
168 
Cash at bank and in hand
124,118 
182,585 
214,503 
194,746 
Creditors: amounts falling due within one year
(82,972)
(48,337)
Net current assets
131,531 
146,409 
Total assets less current liabilities
165,949 
192,145 
Creditors: amounts falling due after more than one year
(13,149)
(19,723)
Provisions for liabilities
Deferred tax
(6,540)
(9,742)
Net assets
146,260 
162,680 
Capital and reserves
Called up share capital
6 
6 
Profit and loss account
146,254 
162,674 
Shareholders' funds
146,260 
162,680 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by
S A Topper Director Company Registration No. 07336346
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TMC Bespoke Joinery Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
TMC Bespoke Joinery Limited is a private company, limited by shares, registered in England and Wales, registration number 07336346. The registered office is Unit 6, Castlefields Industrial Estate, Bingley, West Yorkshire, BD16 2AG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
33.33% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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TMC Bespoke Joinery Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2025
73,390 
38,581 
12,971 
708 
125,650 
At 31 March 2026
73,390 
38,581 
12,971 
708 
125,650 
Depreciation
At 1 April 2025
66,893 
581 
11,732 
708 
79,914 
Charge for the year
1,457 
9,500 
361 
- 
11,318 
At 31 March 2026
68,350 
10,081 
12,093 
708 
91,232 
Net book value
At 31 March 2026
5,040 
28,500 
878 
- 
34,418 
At 31 March 2025
6,497 
38,000 
1,239 
- 
45,736 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
83,035 
168 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
(2,092)
(6,942)
Obligations under finance leases and hire purchase contracts
6,574 
6,574 
Trade creditors
13,405 
2,091 
Taxes and social security
(681)
(17,774)
Other creditors
11,603 
10,200 
Loans from directors
54,163 
54,188 
82,972 
48,337 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
13,149 
19,723 
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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