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REGISTERED NUMBER: 04927315 (England and Wales)















Financial Statements for the Year Ended 31 December 2024

for

P.j. Tonks Homes Limited

P.j. Tonks Homes Limited (Registered number: 04927315)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


P.j. Tonks Homes Limited (Registered number: 04927315)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 146
Tangible assets 5 3,900 4,497
3,900 4,643

CURRENT ASSETS
Stocks 149,798 149,798
Debtors 6 44,881 1,424
Cash at bank 285,017 239,933
479,696 391,155
CREDITORS
Amounts falling due within one year 7 70,901 40,131
NET CURRENT ASSETS 408,795 351,024
TOTAL ASSETS LESS CURRENT
LIABILITIES

412,695

355,667

PROVISIONS FOR LIABILITIES 741 854
NET ASSETS 411,954 354,813

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 411,950 354,809
SHAREHOLDERS' FUNDS 411,954 354,813

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

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

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 15 May 2025 and were signed on its behalf by:



L C Tonks - Director


P.j. Tonks Homes Limited (Registered number: 04927315)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

P.j. Tonks Homes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04927315

Registered office: Oakmead
Rear Of 154 Plantsbrook Road
Sutton Coldfield
West Midlands
B76 1HL

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its remaining estimated useful life of eight years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on reducing balance and 15% 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.

P.j. Tonks Homes Limited (Registered number: 04927315)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 5,000
AMORTISATION
At 1 January 2024 4,854
Charge for year 146
At 31 December 2024 5,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 146

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 48,761
Additions 549
At 31 December 2024 49,310
DEPRECIATION
At 1 January 2024 44,264
Charge for year 1,146
At 31 December 2024 45,410
NET BOOK VALUE
At 31 December 2024 3,900
At 31 December 2023 4,497

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 6,000 (500 )
Other debtors 38,881 1,924
44,881 1,424

P.j. Tonks Homes Limited (Registered number: 04927315)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 26,851 1,250
Taxation and social security 42,475 37,206
Other creditors 1,575 1,675
70,901 40,131

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the directors loan account was £37,442 overdrawn (2023: £623 overdrawn)