REGISTERED NUMBER: 10539177 (England and Wales)

T M CONTRACT SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

M R Hayden

REGISTERED OFFICE:

Pigeon House

Hythe Road

Ashford

Kent

TN25 6SS

REGISTERED NUMBER:

10539177 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

169,210

206,923

CURRENT ASSETS

Stocks

7,000

7,000

Debtors

5

216,733

67,576

Cash at bank

4

211

223,737

74,787

CREDITORS

Amounts falling due within one year

6

(280,929

)

(145,500

)

NET CURRENT LIABILITIES

(57,192

)

(70,713

)

TOTAL ASSETS LESS CURRENT LIABILITIES

112,018

136,210

CREDITORS

Amounts falling due after more than one year

7

(21,214

)

(39,216

)

PROVISIONS FOR LIABILITIES

(11,389

)

(14,325

)

NET ASSETS

79,415

82,669

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

79,405

82,659

79,415

82,669

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 July 2026 and were signed by:

M R Hayden - Director

1.	STATUTORY INFORMATION

T M Contract Services Ltd 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.

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 reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 Income Statement, 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.

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.

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 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

93,433

246,029

10,601

350,063

Additions

3,250

-

3,298

6,548

At 31 December 2025

96,683

246,029

13,899

356,611

DEPRECIATION

At 1 January 2025

64,083

73,611

5,446

143,140

Charge for year

6,409

35,739

2,113

44,261

At 31 December 2025

70,492

109,350

7,559

187,401

NET BOOK VALUE

At 31 December 2025

26,191

136,679

6,340

169,210

At 31 December 2024

29,350

172,418

5,155

206,923

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

124,774

(3,693

)

Sundry debtors

37,290

35,790

Tax

44,878

25,254

Prepayments and accrued income

-

10,225

Prepayments

9,791

-

216,733

67,576

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,479

14,817

Hire purchase contracts

14,539

16,486

Trade creditors

116,271

71,493

Social security and other taxes

8,166

9,103

VAT

22,197

2,014

Sundry creditors

95,780

30,337

Directors' current accounts

13,247

-

Accruals and deferred income

1,250

1,250

280,929

145,500

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

3,465

Hire purchase contracts

21,214

35,751

21,214

39,216

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on pages one to two and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

24 July 2026