REGISTERED NUMBER: SC549317 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

TGC Facilities Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C D Moncur

Mr A J Alleway

Mr G A Peterkin

Mr S E Melville

REGISTERED OFFICE:

Norsea Group House

Crawpeel Road

Altens

Aberdeen

AB12 3LG

REGISTERED NUMBER:

SC549317 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

5,938

1,364

CURRENT ASSETS

Debtors

5

1,410,056

1,248,691

Cash at bank

571,899

291,580

1,981,955

1,540,271

CREDITORS

Amounts falling due within one year

6

1,563,883

1,163,221

NET CURRENT ASSETS

418,072

377,050

TOTAL ASSETS LESS CURRENT LIABILITIES

424,010

378,414

CREDITORS

Amounts falling due after more than one year

7

-

(660

)

PROVISIONS FOR LIABILITIES

(617

)

-

NET ASSETS

423,393

377,754

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

423,293

377,654

SHAREHOLDERS' FUNDS

423,393

377,754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 15 September 2026 and were signed on its behalf by:

Mr C D Moncur - Director

1.	STATUTORY INFORMATION

TGC Facilities Management Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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 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.

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 26 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

-

745

19,606

20,351

Additions

6,545

-

444

6,989

At 31 December 2025

6,545

745

20,050

27,340

DEPRECIATION

At 1 January 2025

-

364

18,623

18,987

Charge for year

1,309

76

1,030

2,415

At 31 December 2025

1,309

440

19,653

21,402

NET BOOK VALUE

At 31 December 2025

5,236

305

397

5,938

At 31 December 2024

-

381

983

1,364

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

856,091

679,208

Other debtors

553,965

569,483

1,410,056

1,248,691

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

14,936

Hire purchase contracts

-

2,702

Trade creditors

1,367,147

970,419

Taxation and social security

174,257

147,131

Other creditors

22,479

28,033

1,563,883

1,163,221

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

-

660

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr C D Moncur

Balance outstanding at start of year

141,001

137,899

Amounts advanced

3,398

3,102

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

144,399

141,001

Mr A J Alleway

Balance outstanding at start of year

137,410

134,386

Amounts advanced

3,092

3,024

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

140,502

137,410

9.	RELATED PARTY DISCLOSURES

During the year the company paid dividends of £252,280 (2024 - £184,344) to Tidy Green Clean Ltd.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Tidy Green Clean Ltd.