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REGISTERED NUMBER: 04873039 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2023 TO 31 AUGUST 2024

FOR

T BUILD (CAMBS) LTD

T BUILD (CAMBS) LTD (REGISTERED NUMBER: 04873039)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 1 August 2023 to 31 August 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


T BUILD (CAMBS) LTD

COMPANY INFORMATION
For The Period 1 August 2023 to 31 August 2024







DIRECTORS: R C Tuke
C Roberts
C Roberts





REGISTERED OFFICE: 6 Fenton Close
Hampton Gardens
Peterborough
Cambridgeshire
PE7 8QE





REGISTERED NUMBER: 04873039 (England and Wales)





ACCOUNTANTS: TC CH Limited
4 Office Village
Forder Way
Cygnet Park, Hampton
Peterborough
Cambridgeshire
PE7 8GX

T BUILD (CAMBS) LTD (REGISTERED NUMBER: 04873039)

STATEMENT OF FINANCIAL POSITION
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,622 13,893

CURRENT ASSETS
Debtors 5 8,976 60,572
Cash at bank 9,860 5,099
18,836 65,671
CREDITORS
Amounts falling due within one year 6 19,586 54,507
NET CURRENT (LIABILITIES)/ASSETS (750 ) 11,164
TOTAL ASSETS LESS CURRENT LIABILITIES 9,872 25,057

CREDITORS
Amounts falling due after more than one
year

7

(10,752

)

(21,567

)

PROVISIONS FOR LIABILITIES 10 (2,656 ) (2,640 )
NET (LIABILITIES)/ASSETS (3,536 ) 850

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings (3,636 ) 750
SHAREHOLDERS' FUNDS (3,536 ) 850

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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.

T BUILD (CAMBS) LTD (REGISTERED NUMBER: 04873039)

STATEMENT OF FINANCIAL POSITION - continued
31 August 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 16 March 2025 and were signed on its behalf by:





R C Tuke - Director


T BUILD (CAMBS) LTD (REGISTERED NUMBER: 04873039)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 1 August 2023 to 31 August 2024


1. STATUTORY INFORMATION

T Build (Cambs) Ltd is a private limited company, limited by shares, registered in England and Wales. The company's registered number and registered office address are detailed on the company information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances

No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

At each balance sheet date assets not carried at fair value are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset.

Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.


T BUILD (CAMBS) LTD (REGISTERED NUMBER: 04873039)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 August 2023 to 31 August 2024


2. ACCOUNTING POLICIES - continued
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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Debtors
Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Going concern
The financial statements have been prepared on a going concern basis which assumes that the company will continue in operation existence for the foreseeable future. The validity of this assumption depends upon an improvement in the company's trading position and continued financial support from its owner.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

T BUILD (CAMBS) LTD (REGISTERED NUMBER: 04873039)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 August 2023 to 31 August 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023
and 31 August 2024 18,471 22,168 5,413 46,052
DEPRECIATION
At 1 August 2023 14,519 12,816 4,824 32,159
Charge for period 642 2,533 96 3,271
At 31 August 2024 15,161 15,349 4,920 35,430
NET BOOK VALUE
At 31 August 2024 3,310 6,819 493 10,622
At 31 July 2023 3,952 9,352 589 13,893

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023 22,168
Transfer to ownership (22,168 )
At 31 August 2024 -
DEPRECIATION
At 1 August 2023 12,816
Charge for period 2,533
Transfer to ownership (15,349 )
At 31 August 2024 -
NET BOOK VALUE
At 31 August 2024 -
At 31 July 2023 9,352

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,976 60,572

T BUILD (CAMBS) LTD (REGISTERED NUMBER: 04873039)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 August 2023 to 31 August 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 10,000 10,000
Hire purchase contracts (see note 9) - 464
Trade creditors 2,719 3,313
Corporation tax (233 ) 9,160
Social security and other taxes 133 312
VAT 2,723 13,658
Directors' loan accounts 4,111 17,197
Accrued expenses 133 403
19,586 54,507

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 8) 10,752 21,567

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 10,752 21,567

9. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year - 464

The interest for the HP loan has been calculated by using the effective rate of interest method.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 2,656 2,640

T BUILD (CAMBS) LTD (REGISTERED NUMBER: 04873039)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 August 2023 to 31 August 2024


10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 August 2023 2,640
Provided during period 16
Balance at 31 August 2024 2,656

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

12. RELATED PARTY DISCLOSURES

The director's loan account balance at the reporting date was £4,110 (2023: £17,197).

This loan is interest free and repayable on demand.

13. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R C Tuke.