TS DISCOUNTS LTD

Company Registration Number:
15284131 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2025

Period of accounts

Start date: 1 December 2024

End date: 30 November 2025

TS DISCOUNTS LTD

Contents of the Financial Statements

for the Period Ended 30 November 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

TS DISCOUNTS LTD

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Principal activities of the company

The principal activities of TS DISCOUNTS LTD (Company Number 15284131), as determined by the Directors, encompass the comprehensive supply and distribution of hardware, plumbing, heating equipment, paints, glass, and a broad range of specialised new goods to both trade and retail customers. Operating from its registered office at 171 High Street, Hornchurch, the Company conducts its business through four integrated streams: wholesale distribution to commercial and industrial clients (SIC 46740); physical retail sales via specialised storefronts (SIC 47520); the sale of diverse new goods within niche retail categories (SIC 47789); and a growing direct-to-consumer channel through mail order and internet-based sales (SIC 47910). This multi-faceted approach allows the Company to serve contractors, developers, DIY enthusiasts, and general consumers alike, ensuring accessibility, competitive pricing, and a reliable supply chain across all operational channels. The Directors remain committed to expanding the Company's market presence, optimising its omnichannel capabilities, and maintaining the highest standards of product quality and customer service throughout its trading activities.



Directors

The director shown below has held office during the whole of the period from
1 December 2024 to 30 November 2025

Mr Muhammad Tahjib Uddin

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 December 2025

And signed on behalf of the board by:
Name: Mr Muhammad Tahjib Uddin
Status: Director

TS DISCOUNTS LTD

Profit And Loss Account

for the Period Ended 30 November 2025

2025 13 months to 30 November 2024


£
£
Turnover: 1,113 2,540
Cost of sales: ( 3,644 ) ( 2,612 )
Gross profit(or loss): (2,531) (72)
Operating profit(or loss): (2,531) (72)
Profit(or loss) before tax: (2,531) (72)
Profit(or loss) for the financial year: (2,531) (72)

TS DISCOUNTS LTD

Balance sheet

As at 30 November 2025

Notes 2025 13 months to 30 November 2024


£
£
Fixed assets
Intangible assets: 3 3,000 3,000
Tangible assets: 4 5,000 5,000
Investments: 5 3,500 3,350
Total fixed assets: 11,500 11,350
Current assets
Stocks: 6 5,000 3,350
Cash at bank and in hand: 1 2,532
Total current assets: 5,001 5,882
Net current assets (liabilities): 5,001 5,882
Total assets less current liabilities: 16,501 17,232
Creditors: amounts falling due after more than one year: 7 ( 19,098 ) ( 17,300 )
Total net assets (liabilities): (2,597) (68)
Capital and reserves
Called up share capital: 2 2
Other reserves: (68)
Profit and loss account: (2,531 ) (70 )
Total Shareholders' funds: ( 2,597 ) (68)

The notes form part of these financial statements

TS DISCOUNTS LTD

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 1 December 2025
and signed on behalf of the board by:

Name: Mr Muhammad Tahjib Uddin
Status: Director

The notes form part of these financial statements

TS DISCOUNTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover, which represents the amounts derived from the provision of goods and services in the ordinary course of business, is recognised at the fair value of the consideration received or receivable, net of value added tax, trade discounts, settlement discounts, and volume rebates. As the Company is applying FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, turnover from the sale of goods is recognised when control of the goods has transferred to the customer, which for retail and wholesale transactions generally occurs at the point of dispatch or upon delivery to the buyer, provided that the amount of revenue can be measured reliably and it is probable that the economic benefits will flow to the Company. For the Company's retail activities, this is typically at the point of sale. Turnover from mail order and internet sales is recognised upon dispatch of goods to the customer, at which point the significant risks and rewards of ownership have passed and the Company has a present right to payment. Revenue is not recognised if there are significant uncertainties regarding recovery of the consideration due, associated costs, or the possible return of goods.

TS DISCOUNTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 2. Employees

    2025 13 months to 30 November 2024
    Average number of employees during the period 1 1

TS DISCOUNTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 December 2024 1,700 1,500 3,200
Additions 600 900 1,500
Disposals ( 500 ) ( 900 ) ( 1,400 )
Revaluations
Transfers
At 30 November 2025 1,800 1,500 3,300
Amortisation
At 1 December 2024 100 100 200
Charge for year 50 50 100
On disposals
Other adjustments
At 30 November 2025 150 150 300
Net book value
At 30 November 2025 1,650 1,350 3,000
At 30 November 2024 1,600 1,400 3,000

TS DISCOUNTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 December 2024 1,000 2,100 1,050 3,200 7,350
Additions 600 1,500 500 1,200 3,800
Disposals ( 500 ) ( 1,200 ) ( 400 ) ( 250 ) ( 2,350 )
Revaluations
Transfers
At 30 November 2025 1,100 2,400 1,150 4,150 8,800
Depreciation
At 1 December 2024 800 900 480 170 2,350
Charge for year 200 700 400 150 1,450
On disposals
Other adjustments
At 30 November 2025 1,000 1,600 880 320 3,800
Net book value
At 30 November 2025 100 800 270 3,830 5,000
At 30 November 2024 200 1,200 570 3,030 5,000

TS DISCOUNTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

5. Fixed assets investments note

The Company does not hold any fixed asset investments during the current or preceding financial year. Consequently, the cost, accumulated impairment, and net book value of investments at both 30 November 2024 and 30 November 2025 are £Nil. Should the Directors determine to acquire investments in future periods, these will be stated at cost less any accumulated impairment losses. Investments are reviewed for impairment at each reporting date, and any permanent diminution in value is recognised in the profit and loss account.

TS DISCOUNTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

6. Stocks

2025 13 months to 30 November 2024
£ £
Stocks 5,000 3,350
Total 5,000 3,350

TS DISCOUNTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

7. Creditors: amounts falling due after more than one year note

2025 13 months to 30 November 2024
£ £
Other creditors 19,098 17,300
Total 19,098 17,300