Registration number: 05179434

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Company Information

Director

Mrs Tereena Jane Davies

Company secretary

Mr Ian Woosnam Davies

Registered office

25 College Road NEWTON ABBOT Devon TQ12 1EG

Accountants

Abacus Business Management Limited 21 Castlewood Avenue Highweek NEWTON ABBOT Devon TQ12 1NX

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
TJD Leasing Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TJD Leasing Limited for the year ended 31 March 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

Although not a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), wherever possible we have carried out this engagement in accordance with its ethical and other professional requirements.

This report is made solely to the Board of Directors of TJD Leasing Limited, as a body, in accordance with the terms of our engagement letter dated 20 June 2019. Our work has been undertaken solely to prepare for your approval the accounts of TJD Leasing Limited and state those matters that we have agreed to state to the Board of Directors of TJD Leasing Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TJD Leasing Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that TJD Leasing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TJD Leasing Limited. You consider that TJD Leasing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of TJD Leasing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Abacus Business Management Limited
21 Castlewood Avenue
Highweek
NEWTON ABBOT
Devon
TQ12 1NX

25 October 2025

(Registration number: 05179434)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,377	5,451
Current assets
Debtors	5	3,913	3,847
Cash at bank and in hand		34,971	24,037
		38,884	27,884
Creditors: Amounts falling due within one year	6	(22,760)	(19,554)
Net current assets		16,124	8,330
Net assets		18,501	13,781
Capital and reserves
Called up share capital	7	1	1
Retained earnings		18,500	13,780
Shareholders' funds		18,501	13,781

For the financial year ending 31 March 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 her 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 Profit and Loss Account.

Approved and authorised by the director on 25 October 2025
 

......................................... Mrs Tereena Jane Davies Director

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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:
25 College Road
NEWTON ABBOT
Devon
TQ12 1EG
United Kingdom

These financial statements were authorised for issue by the director on 25 October 2025.

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.

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 revenue 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.

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 balance sheet 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.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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:

Asset class	Depreciation method and rate
Equipment	25% on written down value
Taxicabs	25% on written down value

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Taxicabs  £	Equipment £	Total £
Cost or valuation
At 1 April 2024	21,441	3,972	25,413
Additions	-	470	470
Disposals	(11,600)	-	(11,600)
At 31 March 2025	9,841	4,442	14,283
Depreciation
At 1 April 2024	16,353	3,609	19,962
Charge for the year	583	208	791
Eliminated on disposal	(8,847)	-	(8,847)
At 31 March 2025	8,089	3,817	11,906
Carrying amount
At 31 March 2025	1,752	625	2,377
At 31 March 2024	5,088	363	5,451

5

Debtors

Current	2025 £	2024 £
Trade debtors	194	-
Prepayments	3,719	3,847
	3,913	3,847

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	1,545	-
Amounts due to related parties	18,696	17,603
Taxation and social security	1,946	1,372
Accruals and deferred income	5	9
Other creditors	568	570
	22,760	19,554

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary GBP £1 of £1 each	1	1	1	1

8

Dividends

		2025		2024
		£		£
Final dividend of £500.00 (2024 - £1,000.00) per ordinary share		500		1,000

The director is recommending a final dividend of £Nil (2024 - £500.00) per share totalling £Nil (2024 - £500.00). This dividend has not been accrued in the balance sheet.