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REGISTERED NUMBER: 05439493 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

TJR SALES LIMITED

TJR SALES LIMITED (REGISTERED NUMBER: 05439493)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TJR SALES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: R N Wallwork



REGISTERED OFFICE: 565 Manchester Road
Blackrod
Bolton
Lancashire
BL6 5RU



REGISTERED NUMBER: 05439493 (England and Wales)



ACCOUNTANTS: P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BL1 3AJ



BANKERS: Barclays Bank plc
The Wellsprings
Bolton
Lancahsire
BL1 1FH

TJR SALES LIMITED (REGISTERED NUMBER: 05439493)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 2,544 3,274

CURRENT ASSETS
Stocks 6,000 -
Cash at bank 533 9,663
6,533 9,663
CREDITORS
Amounts falling due within one year 6 8,013 13,576
NET CURRENT LIABILITIES (1,480 ) (3,913 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,064

(639

)

PROVISIONS FOR LIABILITIES 803 803
NET ASSETS/(LIABILITIES) 261 (1,442 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 259 (1,444 )
SHAREHOLDERS' FUNDS 261 (1,442 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

TJR SALES LIMITED (REGISTERED NUMBER: 05439493)

BALANCE SHEET - continued
30 APRIL 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 director and authorised for issue on 13 January 2025 and were signed by:





R N Wallwork - Director


TJR SALES LIMITED (REGISTERED NUMBER: 05439493)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

TJR Sales 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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 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.

TJR SALES LIMITED (REGISTERED NUMBER: 05439493)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. ACCOUNTING POLICIES - continued

Going concern
The shareholders have indicated a willingness to continue to support the company for at least the next twelve months. Subject to this support the company will continue to trade.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 5,083 2,759 17,989 25,831
DEPRECIATION
At 1 May 2023 4,421 2,549 15,587 22,557
Charge for year 99 31 600 730
At 30 April 2024 4,520 2,580 16,187 23,287
NET BOOK VALUE
At 30 April 2024 563 179 1,802 2,544
At 30 April 2023 662 210 2,402 3,274

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Tax 570 200
Social security and other taxes 1 -
Directors current account 6,362 12,296
Accrued expenses 1,080 1,080
8,013 13,576

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R N Wallwork.