TCB HAWICK LTD - Accounts

TCB HAWICK LTD Accountants' Report For the year ended 31 May 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. NS24 Limited 31 May 2026 NS24 Limited 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ 12 October 2026 2

TCB HAWICK LTD
Accountants' Report
For the year ended 31 May 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
NS24 Limited
31 May 2026

NS24 Limited
8A Tweed Mills
Dunsdale Road
Selkirk
TD7 5DZ
12 October 2026

TCB HAWICK LTD
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	149,168	149,227
		149,168	149,227
Current assets
Stocks	4	46,881	48,647
Debtors	5	27,735	17,326
Cash at bank and in hand		21,566	11,435
		96,182	77,408
Creditors: amount falling due within one year	6	(222,311)	(190,822)
Net current assets		(126,129)	(113,414)

Total assets less current liabilities		23,039	35,813
Creditors: amount falling due after more than one year	7	(64,725)	(64,725)
Net assets		(41,686)	(28,912)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(41,786)	(29,012)
Shareholders' funds		(41,686)	(28,912)

For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 12 October 2026 and were signed by:

-------------------------------
Keith Mark JOHNSON
Director

TCB HAWICK LTD
Notes to the Financial Statements
For the year ended 31 May 2026

General Information

TCB HAWICK LTD is a private company, limited by shares, registered in Scotland, registration number SC662530, registration address 53 HIGH STREET, Hawick, TD9 9BP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0 Years Straight Line
Computer Equipment	3 Years Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 11 (2025 : 11).

Tangible fixed assets

Cost or valuation	Land and Buildings	Computer Equipment	Total
	£	£	£
At 01 June 2025	149,108	679	149,787
Additions	-	-	-
Disposals	-	-	-
At 31 May 2026	149,108	679	149,787
Depreciation
At 01 June 2025	-	560	560
Charge for year	-	59	59
On disposals	-	-	-
At 31 May 2026	-	619	619
Net book values
Closing balance as at 31 May 2026	149,108	60	149,168
Opening balance as at 01 June 2025	149,108	119	149,227

Stocks

	2026 £		2025 £
Closing Stock.	46,881		48,647
	46,881		48,647

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	22,346	17,236
Prepayments	5,389	90
	27,735	17,326

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	6,501	26,882
PAYE & Other Taxes	6,087	7,962
Accrued Expenses	7,381	14,728
Other Creditors	53,849	23,064
Directors' Current Accounts	148,493	118,186
	222,311	190,822

Creditors: amount falling due after more than one year

	2026 £		2025 £
Other Creditors	64,725		64,725
	64,725		64,725