REGISTERED NUMBER: 04215008 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

TMAC Wireless Solutions Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C W Everitt

REGISTERED OFFICE:

Crane Court

302 London Road

Ipswich

Suffolk

IP2 0AJ

REGISTERED NUMBER:

04215008 (England and Wales)

ACCOUNTANTS:

Knights Lowe Ltd

Chartered Accountants

Crane Court

302 London Road

Ipswich

Suffolk

IP2 0AJ

BANKERS:

Barclays Bank PLC

Princes Street

Ipswich

Suffolk

IP1 1PB

FIXED ASSETS

Tangible assets

4

67,189

88,506

Investments

5

-

100

67,189

88,606

CURRENT ASSETS

Stocks

123,589

114,770

Debtors

6

65,690

48,363

Cash at bank and in hand

131,446

146,287

320,725

309,420

CREDITORS

Amounts falling due within one year

7

272,017

268,066

NET CURRENT ASSETS

48,708

41,354

TOTAL ASSETS LESS CURRENT LIABILITIES

115,897

129,960

CREDITORS

Amounts falling due after more than one year

8

-

(30,451

)

PROVISIONS FOR LIABILITIES

9

(16,797

)

(22,127

)

NET ASSETS

99,100

77,382

CAPITAL AND RESERVES

Called up share capital

10

332

90

Retained earnings

98,768

77,292

SHAREHOLDERS' FUNDS

99,100

77,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 13 November 2025 and were signed by:

C W Everitt - Director

1.	STATUTORY INFORMATION

TMAC Wireless Solutions 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.

Fixtures and fittings

-

Straight line over 8 years

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans with related parties.

Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 23 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

185,806

72,964

4,434

263,204

Disposals

(45,141

)

-

(4,434

)

(49,575

)

At 30 September 2025

140,665

72,964

-

213,629

DEPRECIATION

At 1 October 2024

98,673

72,964

3,061

174,698

Charge for year

17,583

-

-

17,583

Eliminated on disposal

(42,780

)

-

(3,061

)

(45,841

)

At 30 September 2025

73,476

72,964

-

146,440

NET BOOK VALUE

At 30 September 2025

67,189

-

-

67,189

At 30 September 2024

87,133

-

1,373

88,506

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

100

Disposals

(100

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,068

15,430

Amounts owed by group undertakings

-

665

Other debtors

60,622

32,268

65,690

48,363

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

58,146

45,225

Trade creditors

82,913

94,012

Taxation and social security

32,606

71,643

Other creditors

98,352

57,186

272,017

268,066

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

30,451

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

16,797

22,127

Deferred

tax

£

Balance at 1 October 2024

22,127

Credit to Income Statement during year

(5,330

)

Balance at 30 September 2025

16,797

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

226

Ordinary A

£1

226

36

NIL

Ordinary B

£1

-

36

106

Ordinary C

£1

106

18

332

90

The following shares were issued during the year for cash at par :

190 Ordinary A shares of £1

88 Ordinary C shares of £1