R Tinker (Welding Engineers) Limited


Director	Graham Alexander Tinker


Company Secretary	Victoria Poole


Registered Address	Baytree Lane
	Middleton
	Greater Manchester
	M24 2EL


Registered Number	04766930 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		41,433		55,033
			41,433		55,033
Current assets
Stocks		5,000		17,500
Debtors	4	42,222		41,298
Cash at bank and on hand		35,133		25,599
		82,355		84,397
Creditors amounts falling due within one year	5	(80,793)		(74,862)
Net current assets (liabilities)			1,562		9,535
Total assets less current liabilities			42,995		64,568
Creditors amounts falling due after one year	6		-		(10,074)
Provisions for liabilities			(10,108)		(13,758)
Net assets			32,887		40,736
Capital and reserves
Called up share capital			1		1
Profit and loss account			32,886		40,735
Shareholders' funds			32,887		40,736

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 9 September 2025, and are signed on its behalf by:

Graham Alexander Tinker
Director
Registered Company No. 04766930

R Tinker (Welding Engineers) Limited

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 June 24	127,964
	Additions	142
	Disposals	(8,490)
	At 31 May 25	119,616
	Depreciation and impairment
	At 01 June 24	72,931
	Charge for year	12,044
	On disposals	(6,792)
	At 31 May 25	78,183
	Net book value
	At 31 May 25	41,433
	At 31 May 24	55,033

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	29,522	27,866
Other debtors	-	8
Prepayments and accrued income	12,700	13,424
Total	42,222	41,298

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	53,458	61,186
Bank borrowings and overdrafts	9,699	10,000
Taxation and social security	15,181	976
Other creditors	281	545
Accrued liabilities and deferred income	2,174	2,155
Total	80,793	74,862

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	10,074
Total	-	10,074