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REGISTERED NUMBER: 14595329 (England and Wales)












TENON CONSTRUCTION SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

16 JANUARY 2023 TO 31 JANUARY 2024






TENON CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 14595329)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 16 JANUARY 2023 TO 31 JANUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TENON CONSTRUCTION SERVICES LIMITED

COMPANY INFORMATION
FOR THE PERIOD 16 JANUARY 2023 TO 31 JANUARY 2024







DIRECTORS: C Moore
D R Churcher





REGISTERED OFFICE: Suite 6
Furzehall Farm
Wickham Road
Fareham
Hampshire
PO16 7JH





REGISTERED NUMBER: 14595329 (England and Wales)

TENON CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 14595329)

BALANCE SHEET
31 JANUARY 2024

Notes £
FIXED ASSETS
Tangible assets 4 1,216

CURRENT ASSETS
Debtors 5 115,285
Cash at bank and in hand 59,612
174,897
CREDITORS
Amounts falling due within one year 6 (482,091 )
NET CURRENT LIABILITIES (307,194 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(305,978

)

CAPITAL AND RESERVES
Called up share capital 3
Retained earnings (305,981 )
(305,978 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

TENON CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 14595329)

BALANCE SHEET - continued
31 JANUARY 2024


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 Board of Directors and authorised for issue on 14 October 2024 and were signed on its behalf by:





D R Churcher - Director


TENON CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 14595329)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 16 JANUARY 2023 TO 31 JANUARY 2024


1. STATUTORY INFORMATION

Tenon Construction Services Limited 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary
amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

At the balance sheet date the company has net liabilities, and is dependent upon the support of its directors and shareholders to continue trading. The directors have indicated that this support will continue for a period of at least 12 months from the date of signing these financial statements, and as such the going concern basis has been used.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, exluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised using the accruals basis.

Where a project is partially completed at the balance sheet date, turnover is recognised based on the percentage completion cost method.

When projects are invoiced in advance, the net value of customer advanced payments less the value of work in progress is shown within creditors.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Computer equipment - Straight line over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

TENON CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 14595329)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 16 JANUARY 2023 TO 31 JANUARY 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Taxation
Taxation for the period 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

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.

TENON CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 14595329)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 16 JANUARY 2023 TO 31 JANUARY 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
Additions 1,824
At 31 January 2024 1,824
DEPRECIATION
Charge for period 608
At 31 January 2024 608
NET BOOK VALUE
At 31 January 2024 1,216

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Amounts recoverable on contract 100,855
Other debtors 14,430
115,285

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade creditors 437,953
Taxation and social security 23,303
Other creditors 20,835
482,091

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, advances totalling £13,549 were made to the company's directors. £nil was repaid prior to the year-end. The balance outstanding at the year-end was £13,549. No interest is payable and the advances are repayable on demand.