REGISTERED NUMBER: 11672599 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

TDC (Thermal Distribution and Control)

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

R J Hattersley

A J Hattersley

D J Kinsley

Registered office:

Unit 4 Europa Court

Dee View Boulevard

Chester

CH1 4NP

Registered number:

11672599 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

339,584

236,773

Current assets

Stocks

108,000

133,000

Debtors

5

1,537,431

1,114,232

Cash at bank

920,906

769,338

2,566,337

2,016,570

Creditors

Amounts falling due within one year

6

1,086,424

1,002,682

Net current assets

1,479,913

1,013,888

Total assets less current liabilities

1,819,497

1,250,661

Creditors

Amounts falling due after more than one year

7

(138,699

)

(130,297

)

Provisions for liabilities

9

(80,158

)

(54,098

)

Net assets

1,600,640

1,066,266

Capital and reserves

Called up share capital

1

1

Retained earnings

1,600,639

1,066,265

Shareholders' funds

1,600,640

1,066,266

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

R J Hattersley - Director

1.	Statutory information

TDC (Thermal Distribution and Control) 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.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Assets held under hire purchase contracts and finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum payments, which is determined at the inception of the term. Any initial direct costs are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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.

3.	Employees and directors

The average number of employees during the year was 31 (2024 - 25 ) .

4.	Tangible fixed assets

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

Cost

At 1 December 2024

33,091

11,073

15,825

Additions

-

14,057

53,857

At 30 November 2025

33,091

25,130

69,682

Depreciation

At 1 December 2024

3,309

8,561

5,823

Charge for year

3,309

4,456

13,936

At 30 November 2025

6,618

13,017

19,759

Net book value

At 30 November 2025

26,473

12,113

49,923

At 30 November 2024

29,782

2,512

10,002

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 December 2024

299,540

43,460

402,989

Additions

146,025

-

213,939

At 30 November 2025

445,565

43,460

616,928

Depreciation

At 1 December 2024

115,136

33,387

166,216

Charge for year

81,417

8,010

111,128

At 30 November 2025

196,553

41,397

277,344

Net book value

At 30 November 2025

249,012

2,063

339,584

At 30 November 2024

184,404

10,073

236,773

5.

Debtors: amounts falling due within one year

30/11/25

30/11/24

£

£

Trade debtors

1,296,868

788,434

Other debtors

240,563

325,798

1,537,431

1,114,232

6.

Creditors: amounts falling due within one year

30/11/25

30/11/24

£

£

Hire purchase contracts

83,355

38,046

Trade creditors

510,743

789,311

Taxation and social security

433,573

157,313

Other creditors

58,753

18,012

1,086,424

1,002,682

7.

Creditors: amounts falling due after more than one year

30/11/25

30/11/24

£

£

Hire purchase contracts

138,699

130,297

8.	Secured debts

The following secured debts are included within creditors:

30/11/25

30/11/24

£

£

Hire purchase contracts

222,054

168,343

Debts under hire purchase contracts are secured on the underlying asset.

9.	Provisions for liabilities

30/11/25

30/11/24

£

£

Deferred tax

80,158

54,098

Deferred

tax

£

Balance at 1 December 2024

54,098

Charge to Statement of Income and Retained Earnings during year

26,060

Balance at 30 November 2025

80,158

10.	Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30/11/25

30/11/24

£

£

R J Hattersley

Balance outstanding at start of year

212,429

284,622

Amounts advanced

365,568

217,293

Amounts repaid

(346,224

)

(289,486

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

231,773

212,429

The maximum balance outstanding during the year was £492,518. The aggregate of individual amounts in excess of £5,000 each advanced during the year totalled £238,002. The aggregate of individual amounts in excess of £5,000 each repaid during the year totalled £337,217. Loans to directors are unsecured, interest free and repayable on demand.