Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3112023-04-01falseNo description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07586505 2023-04-01 2024-03-31 07586505 2022-04-01 2023-03-31 07586505 2024-03-31 07586505 2023-03-31 07586505 c:Director1 2023-04-01 2024-03-31 07586505 c:RegisteredOffice 2023-04-01 2024-03-31 07586505 d:MotorVehicles 2023-04-01 2024-03-31 07586505 d:MotorVehicles 2024-03-31 07586505 d:MotorVehicles 2023-03-31 07586505 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 07586505 d:CurrentFinancialInstruments 2024-03-31 07586505 d:CurrentFinancialInstruments 2023-03-31 07586505 d:Non-currentFinancialInstruments 2024-03-31 07586505 d:Non-currentFinancialInstruments 2023-03-31 07586505 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07586505 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07586505 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 07586505 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 07586505 d:ShareCapital 2024-03-31 07586505 d:ShareCapital 2023-03-31 07586505 d:RetainedEarningsAccumulatedLosses 2024-03-31 07586505 d:RetainedEarningsAccumulatedLosses 2023-03-31 07586505 c:FRS102 2023-04-01 2024-03-31 07586505 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07586505 c:FullAccounts 2023-04-01 2024-03-31 07586505 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07586505 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 07586505







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


TPJ CONSTRUCTION LTD






































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TPJ CONSTRUCTION LTD
 


 
COMPANY INFORMATION


Director
R Glynn 




Registered number
07586505



Registered office
Magna House
18-32 London Road

Staines-Upon-Thames

TW18 4BP




Trading Address
87 Straight Bit
Flackwell Heath

High Wycombe

Buckinghamshire

HP10 9NA






Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


TPJ CONSTRUCTION LTD
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


TPJ CONSTRUCTION LTD
REGISTERED NUMBER:07586505



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
32,828
24,857

  
32,828
24,857

Current assets
  

Stocks
  
11,980
7,944

Debtors: amounts falling due within one year
 5 
81,349
46,780

Cash at bank and in hand
  
1
22

  
93,330
54,746

Creditors: amounts falling due within one year
  
(37,885)
(41,451)

Net current assets
  
 
 
55,445
 
 
13,295

Total assets less current liabilities
  
88,273
38,152

Creditors: amounts falling due after more than one year
 6 
(68,039)
(64,944)

Provisions for liabilities
  

Deferred tax
  
(8,207)
(6,214)

  
 
 
(8,207)
 
 
(6,214)

Net assets/(liabilities)
  
12,027
(33,006)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
11,927
(33,106)

  
12,027
(33,006)


Page 1

 


TPJ CONSTRUCTION LTD
REGISTERED NUMBER:07586505


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R Glynn
Director

Date: 19 February 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


TPJ CONSTRUCTION LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

TPJ Construction Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office and principal place of business is given in the company information page of these financial statements.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements are prepared on a going concern basis, no signicant judgements or estimates ahve been used by management in adopting the going concern basis.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is generated through services of building and construction and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 


TPJ CONSTRUCTION LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 


TPJ CONSTRUCTION LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 April 2023
52,950


Additions
32,828


Disposals
(52,950)



At 31 March 2024

32,828





At 1 April 2023
28,093


Charge for the year on financed assets
6,214


Disposals
(34,307)



At 31 March 2024

-



Net book value



At 31 March 2024
32,828



At 31 March 2023
24,857

Included within the net book value assets is £32,828 (2023: £24,857) relating to assets held under hire purchase agreements. The depreciation charge to the profit and loss account in the year in respect of such assets amounted to £6,214 (2023: £8,285).

Page 5

 


TPJ CONSTRUCTION LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
-
4,002

Other debtors
81,349
35,862

Tax recoverable
-
6,916

81,349
46,780



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
21,274
18,539

Other creditors
46,765
46,405

68,039
64,944



7.


Transactions with directors

At the balance sheet date the director owed the company £45,244 (2023 the director owed the company £16,143), The following amounts were advanced and repaid in the year. The loan is incurring  interest and is repayable upon demand.

2024
2023
£
£
Balance at the start of the year

16,163

(8,977)
 
Amount advanced

30,813

36,225
 
Amount repaid

(1,732)

(11,085)
 
45,244

16,163
 

 
Page 6