Registration number: 04923849

TLM Building Services Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 8

TLM Building Services Limited

Company Information

Director

T L Le Masurier

Registered office

Ds House 306 High Street Croydon Surrey United Kingdom CR0 1NG

TLM Building Services Limited

(Registration number: 04923849)
Statement of Financial Position as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	19,569	26,091
Current assets
Stocks	6	-	156,875
Debtors	7	276,544	183,651
Cash at bank and in hand		104,851	93,495
		381,395	434,021
Creditors: Amounts falling due within one year	8	(175,960)	(233,239)
Net current assets		205,435	200,782
Total assets less current liabilities		225,004	226,873
Creditors: Amounts falling due after more than one year	8	-	(6,520)
Net assets		225,004	220,353
Capital and reserves
Called up share capital		100	100
Retained earnings		224,904	220,253
Shareholders' funds		225,004	220,353

For the financial year ending 31 October 2025 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 21 October 2026
 

T L Le Masurier Director

TLM Building Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ds House
306 High Street
Croydon
Surrey
CR0 1NG
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

TLM Building Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025 (continued)

2	Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Plant & Machinery	WDV of 25%
Office Equipments	WDV of 25%
Motor Vehicle	WDV of 25%
Furniture & Fittings	WDV of 25%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

TLM Building Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

The company has taken the option to disclose financial instruments under .

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

TLM Building Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4

Taxation

Tax charged/(credited) in the income statement

	2025 £	2024 £
Current taxation
UK corporation tax	2,621	2,756

TLM Building Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025 (continued)

5	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	6,596	4,658	37,940	49,194
At 31 October 2025	6,596	4,658	37,940	49,194
Depreciation
At 1 November 2024	6,565	4,625	11,913	23,103
Charge for the year	8	8	6,506	6,522
At 31 October 2025	6,573	4,633	18,419	29,625
Carrying amount
At 31 October 2025	23	25	19,521	19,569
At 31 October 2024	31	33	26,027	26,091

6

Stocks

	2025 £	2024 £
Work in progress	-	153,875
Other inventories	-	3,000
	-	156,875

7

Debtors

Current	2025 £	2024 £
Trade debtors	122,505	32,917
Prepayments	600	4,890
Other debtors	153,439	145,844
	276,544	183,651

TLM Building Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025 (continued)

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	6,167	20,009
Trade creditors		7,770	10,250
Taxation and social security		83,295	127,660
Accruals and deferred income		19,135	20,930
Other creditors		59,593	54,390
		175,960	233,239

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	-	6,520

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	6,520

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	6,167	10,000
Other borrowings	-	10,009
	6,167	20,009