TCA Freeholds Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12052110

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		9,750,000

			-		9,750,000
CURRENT ASSETS
Stocks	5	-		13,597,009
Debtors	6	13,316,116		655,762
Cash at bank and in hand		26,255		193,093

		13,342,371		14,445,864
Creditors: Amounts Falling Due Within One Year	7	(8,860,898 )		(11,197,337 )

NET CURRENT ASSETS (LIABILITIES)			4,481,473		3,248,527

TOTAL ASSETS LESS CURRENT LIABILITIES			4,481,473		12,998,527

Creditors: Amounts Falling Due After More Than One Year	8		-		(6,050,000 )

NET ASSETS			4,481,473		6,948,527

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			4,481,373		6,948,427

SHAREHOLDERS' FUNDS			4,481,473		6,948,527

Page 1

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TCA Freeholds Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Patrick McGrath

Director

19th August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

TCA Freeholds Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12052110 . The registered office is 137-139 High Street, Beckenham, Beckenham, Kent, BR3 1AG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises revenue recognised from the provision of property management and related services. Revenue is measured at the fair value of the consideration received or receivable, net of Value Added Tax, and is recognised when the services have been provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 January 2025	9,750,000
Additions	13,910,932
Disposals	(23,660,932 )

As at 31 December 2025	-

...CONTINUED

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TCA Freeholds Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	9,750,000

5. Stocks

	2025	2024
	£	£
Work in progress	-	13,597,009

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	65,723	72,899
Other debtors	13,250,393	486,472

	13,316,116	559,371
Due after more than one year
Other debtors	-	96,391

	13,316,116	655,762

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,560,131	6,756,396
Other creditors	4,173,116	4,440,941
Taxation and social security	127,651	-

	8,860,898	11,197,337

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	6,050,000

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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