Strangely, perhaps, TDS rules do not insist on inventory or check in and check out reports, but having said that, without them it can be very difficult indeed to persuade an adjudicator, or for that matter uk email lists the tenants themselves, that a deduction from the tenant's deposit is justified. This is because it is virtually impossible to prove the cleanliness and condition of the property at check in and check out and any extent to which they have deteriorated during the tenancy.
In this case, an adjudicator would ask to see any other evidence, such as an invoice for cleaning before the tenant moved in, for example. A check in report should include both an inventory of the property and any contents, and a schedule of cleanliness and condition. Some check in reports use phrases such as "all items appear as new unless stated otherwise" but this is not really sufficient.