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Company Registration No. 08278598 (England and Wales)
TDS (Lincoln) Ltd Unaudited accounts for the year ended 30 November 2025
TDS (Lincoln) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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TDS (Lincoln) Ltd Company Information for the year ended 30 November 2025
Director
David Murray
Company Number
08278598 (England and Wales)
Registered Office
2 Daniel Crescent Heighington Lincoln LINCOLNSHIRE LN4 1QT
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA Templar Accounting & Business Support Services Limited (Incorp: Blake and Co ) 112 - 113 High Street, Lincoln, Lincolnshire LN5 7PY
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TDS (Lincoln) Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,222
2,966
Current assets
Inventories
2,540
1,990
Debtors
5
1,465
887
Cash at bank and in hand
1,020
155
5,025
3,032
Creditors: amounts falling due within one year
6
(1,976)
(1,385)
Net current assets
3,049
1,647
Net assets
5,271
4,613
Capital and reserves
Called up share capital
7
1
1
Capital contribution reserve
15,000
15,000
Profit and loss account
(9,730)
(10,388)
Shareholders' funds
5,271
4,613
For the year ending 30 November 2025 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 director acknowledges his 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 and authorised for issue on 9 August 2026 and were signed on its behalf by
David Murray Director Company Registration No. 08278598
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TDS (Lincoln) Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
TDS (Lincoln) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08278598. The registered office is 2 Daniel Crescent, Heighington, Lincoln, LINCOLNSHIRE, LN4 1QT.
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.
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:
Motor vehicles
25% Reducing balance
Computer equipment
33% Straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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TDS (Lincoln) Ltd Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
28,281
586
28,867
At 30 November 2025
28,281
586
28,867
Depreciation
At 1 December 2024
25,365
536
25,901
Charge for the year
728
16
744
At 30 November 2025
26,093
552
26,645
Net book value
At 30 November 2025
2,188
34
2,222
At 30 November 2024
2,916
50
2,966
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,341
887
Other debtors
124
-
1,465
887
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
332
102
Other creditors
135
-
Loans from directors
789
563
Accruals
720
720
1,976
1,385
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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