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Registered number: 10827967
TR1 Construction Ltd
Unaudited Financial Statements
For the Period 1 April 2023 to 31 December 2023
Elementary Accountancy Services Limited
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of TR1 Construction Ltd for the period 1 April 2023 to 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TR1 Construction Ltd for the period 1 April 2023 to 31 December 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of TR1 Construction Ltd , as a body, in accordance with the terms of our engagement letter dated 27 January 2021. Our work has been undertaken solely to prepare for your approval the accounts of TR1 Construction Ltd and state those matters that we have agreed to state to the director of TR1 Construction Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TR1 Construction Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that TR1 Construction Ltd 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 or loss of TR1 Construction Ltd . You consider that TR1 Construction Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of TR1 Construction Ltd . 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 financial statements.
Signed
11/03/2024
Elementary Accountancy Services Limited
36 Dearne Hall Lane
Barnsley
S751FX
Page 1
Page 2
Balance Sheet
Registered number: 10827967
31 December 2023 31 March 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 731 2,966
731 2,966
CURRENT ASSETS
Debtors 5 60,908 9,301
Cash at bank and in hand 18,904 8,653
79,812 17,954
Creditors: Amounts Falling Due Within One Year 6 (97,958 ) (126,672 )
NET CURRENT ASSETS (LIABILITIES) (18,146 ) (108,718 )
TOTAL ASSETS LESS CURRENT LIABILITIES (17,415 ) (105,752 )
Creditors: Amounts Falling Due After More Than One Year 7 (14,249 ) (21,556 )
NET LIABILITIES (31,664 ) (127,308 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (31,665 ) (127,309 )
SHAREHOLDERS' FUNDS (31,664) (127,308)
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Page 3
For the period ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Glyn Keast
Director
11/03/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
TR1 Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10827967 . The registered office is The White Cottage, Moresk Road, Truro, England, TR1 1BZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The accounts are prepared in £ sterling and rounded to the nearest £. 
2.2. Going Concern Disclosure
It is noted that the company has net lliabilities which could be considered an indicator of going concern risk. However, this was due to legacy issues largely caused by external factors such as the COVID-19 pandemic and it can be seen that the company is now improving well. It is the directors assesment that the company has sufficent cashflow to continue as a going concern for at least the following twelve months from the balance sheet date. 
2.3. Significant judgements and estimations
No judgements have been used in the process of applying the accounting policies that have had the most significant effect on amounts recognised in the financial statements.
There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover relates to the rendering of services for the provision of construction work. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Motor Vehicles 33% straight line
Computer Equipment 33% straight line
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 4)
2 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 5,801 5,800 399 12,000
Disposals - (5,800 ) - (5,800 )
As at 31 December 2023 5,801 - 399 6,200
Depreciation
As at 1 April 2023 4,902 3,866 266 9,034
Provided during the period 201 - 100 301
Disposals - (3,866 ) - (3,866 )
As at 31 December 2023 5,103 - 366 5,469
Net Book Value
As at 31 December 2023 698 - 33 731
As at 1 April 2023 899 1,934 133 2,966
5. Debtors
31 December 2023 31 March 2023
as restated
£ £
Due within one year
Trade debtors 20,757 -
VAT 5,261 9,301
Director's loan account 34,890 -
60,908 9,301
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Page 6
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 March 2023
as restated
£ £
Trade creditors 2,378 12,352
Bank loans and overdrafts 21,431 27,256
Corporation tax 8,047 -
Other taxes and social security 2,378 15,713
Other creditors 63,645 13,901
Accruals and deferred income 79 79
Amounts owed to parent undertaking - 57,371
97,958 126,672
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 March 2023
as restated
£ £
Bank loans 14,249 21,556
14,249 21,556
8. Share Capital
31 December 2023 31 March 2023
as restated
£ £
Allotted, Called up and fully paid 1 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 December 2023 31 March 2023
as restated
£ £
Not later than one year 974 3,897
974 3,897
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Glyn Keast - 34,890 - - -
The above loan was unsecured, interest free and repayable on demand.
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