REGISTERED NUMBER: 04285408 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

T C Developments North East Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A N Cuthbert

REGISTERED OFFICE:

C/o Milner Smeaton

Viking House

Falcon Court, Preston Farm

Stockton-on-Tees

TS18 3TS

REGISTERED NUMBER:

04285408 (England and Wales)

ACCOUNTANTS:

Milner Smeaton

Chartered Accountants and Chartered Tax Advisers

Viking House

Falcon Court

Preston Farm

Stockton-on-Tees

TS18 3TS

FIXED ASSETS

Tangible assets

4

68,562

82,506

CURRENT ASSETS

Stocks

1,026,864

1,026,864

Debtors

5

642,044

795,398

Cash at bank

39,083

95,185

1,707,991

1,917,447

CREDITORS

Amounts falling due within one year

6

74,004

258,739

NET CURRENT ASSETS

1,633,987

1,658,708

TOTAL ASSETS LESS CURRENT LIABILITIES

1,702,549

1,741,214

CREDITORS

Amounts falling due after more than one year

7

(2,623

)

(16,450

)

PROVISIONS FOR LIABILITIES

(10,827

)

(14,313

)

NET ASSETS

1,689,099

1,710,451

CAPITAL AND RESERVES

Allotted, called up and fully paid share capital

200

200

Retained earnings

1,688,899

1,710,251

1,689,099

1,710,451

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 23 October 2026 and were signed by:

Mr A N Cuthbert - Director

1.	STATUTORY INFORMATION

T C Developments North East 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 etc

-

33% on cost and 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 4 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

196,781

DEPRECIATION

At 1 February 2025

114,275

Charge for year

13,944

At 31 January 2026

128,219

NET BOOK VALUE

At 31 January 2026

68,562

At 31 January 2025

82,506

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

35,431

103,455

Other debtors

606,613

691,943

642,044

795,398

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

-

10,000

Hire purchase contracts

10,493

10,493

Trade creditors

21,695

199,843

Taxation and social security

24,953

10,126

Other creditors

16,863

28,277

74,004

258,739

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

3,333

Hire purchase contracts

2,623

13,117

2,623

16,450

8.	OTHER FINANCIAL COMMITMENTS

At the year end the company had operating lease commitments totalling £10,135 (2025 : £nil).

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the directors were advanced £6,410 (2025: £29,369) and they repaid £6,410 (2025: £29,369) Interest has been charged at the market rate and the outstanding amounts are repayable on demand.