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REGISTERED NUMBER: 13828976 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

TQ DESIGN & BUILD LTD

TQ DESIGN & BUILD LTD (REGISTERED NUMBER: 13828976)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

TQ DESIGN & BUILD LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTOR: B C Hanny





REGISTERED OFFICE: 20 Havelock Road
Hastings
East Sussex
TN34 1BP





REGISTERED NUMBER: 13828976 (England and Wales)





ACCOUNTANTS: Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP

TQ DESIGN & BUILD LTD (REGISTERED NUMBER: 13828976)

BALANCE SHEET
31 JANUARY 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,076 2,820

CURRENT ASSETS
Debtors 5 208,247 137,732
Cash at bank 3,348 838
211,595 138,570
CREDITORS
Amounts falling due within one year 6 211,988 132,955
NET CURRENT (LIABILITIES)/ASSETS (393 ) 5,615
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,683

8,435

CREDITORS
Amounts falling due after more than one
year

7

(24

)

-

PROVISIONS FOR LIABILITIES (451 ) (585 )
NET ASSETS 1,208 7,850

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,207 7,849
SHAREHOLDERS' FUNDS 1,208 7,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 7 August 2025 and were signed by:





B C Hanny - Director


TQ DESIGN & BUILD LTD (REGISTERED NUMBER: 13828976)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

TQ Design & Build Ltd 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 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.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover
Turnover is measured at the fair value of consideration received or receivable under construction contracts excluding discounts, rebates and sales tax.

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 - 25% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

TQ DESIGN & BUILD LTD (REGISTERED NUMBER: 13828976)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2024 183 1,136 2,568 3,887
Additions - - 1,688 1,688
At 31 January 2025 183 1,136 4,256 5,575
DEPRECIATION
At 1 February 2024 46 128 893 1,067
Charge for year 46 227 2,159 2,432
At 31 January 2025 92 355 3,052 3,499
NET BOOK VALUE
At 31 January 2025 91 781 1,204 2,076
At 31 January 2024 137 1,008 1,675 2,820

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 85,453 65,840
Retentions 13,550 12,534
Amounts recoverable on contract 58,861 26,575
Directors' current accounts 50,383 32,783
208,247 137,732

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Bank loans and overdrafts 11,606 -
Hire purchase contracts 287 -
Trade creditors 50,067 23,547
Tax 49,969 31,941
Social security and other taxes 11,115 6,088
VAT 78,310 44,201
Accrued expenses 10,634 27,178
211,988 132,955

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.25 31.1.24
£    £   
Hire purchase contracts 24 -

TQ DESIGN & BUILD LTD (REGISTERED NUMBER: 13828976)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25 31.1.24
£    £   
B C Hanny
Balance outstanding at start of year 32,783 (852 )
Amounts advanced 152,407 210,223
Amounts repaid (134,807 ) (176,588 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 50,383 32,783

9. RELATED PARTY DISCLOSURES

As at the year end the director owed the company £50,383 (2024: £32,782). No interest was charged and this amount is repayable upon demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
TQ DESIGN & BUILD LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TQ Design & Build Ltd for the year ended 31 January 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of TQ Design & Build Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of TQ Design & Build Ltd and state those matters that we have agreed to state to the director of TQ Design & Build Ltd in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TQ Design & Build Ltd and its director for our work or for this report.

It is your duty to ensure that TQ Design & Build Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of TQ Design & Build Ltd. You consider that TQ Design & Build Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of TQ Design & Build Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP


7 August 2025