T & J Supplies Limited 31/07/2025 iXBRL

Company registration number: 04518454

T & J SUPPLIES LIMITED

31 July 2025

HEYWOODS

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

T & J SUPPLIES LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

T & J SUPPLIES LIMITED

DIRECTORS AND OTHER INFORMATION


	Directors	Mr A S Evans
		Mrs J J Evans


	Company number	04518454


	Registered office	Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB


	Business address	Ryecroft House
		Loppington
		Shrewsbury
		Shropshire
		SY4 5ST


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

T & J SUPPLIES LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF T & J SUPPLIES LIMITED

YEAR ENDED 31ST JULY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T & J Supplies Limited for the year ended 31 July 2025 which comprise the statement of financial position, statement of changes in equity and 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 at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of T & J Supplies Limited, as a body, in accordance with the terms of our engagement letter dated 11 October 2022. Our work has been undertaken solely to prepare for your approval the financial statements of T & J Supplies Limited and state those matters that we have agreed to state to the board of directors of T & J Supplies Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T & J Supplies Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that T & J Supplies Limited 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 T & J Supplies Limited. You consider that T & J Supplies Limited 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 T & J Supplies Limited. 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.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

17 September 2025

T & J SUPPLIES LIMITED

STATEMENT OF FINANCIAL POSITION

31ST JULY 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	930		578
		_______		_______
			930		578

Current assets
Debtors	6	24,174		37,579
Cash at bank and in hand		99,634		82,864
		_______		_______
		123,808		120,443
Creditors: amounts falling due
within one year	7	( 51,504)		( 49,147)
		_______		_______
Net current assets			72,304		71,296
			_______		_______
Total assets less current liabilities			73,234		71,874


Provisions for liabilities			( 232)		( 110)

			_______		_______
Net assets			73,002		71,764
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			72,902		71,664
			_______		_______
Shareholders funds			73,002		71,764
			_______		_______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 10 September 2025 , and are signed on behalf of the board by:

Mr A S Evans Mrs J J Evans

Director Director

Company registration number: 04518454

T & J SUPPLIES LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31ST JULY 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2023	100	77,728	77,828

Profit for the year		53,936	53,936
	_______	_______	_______
Total comprehensive income for the year	-	53,936	53,936

Dividends paid and payable		( 60,000)	( 60,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 60,000)	( 60,000)

	_______	_______	_______
At 31 July 2024 and 1 August 2024	100	71,664	71,764

Profit for the year		63,246	63,246
	_______	_______	_______
Total comprehensive income for the year	-	63,246	63,246

Dividends paid and payable		( 62,008)	( 62,008)
	_______	_______	_______
Total investments by and distributions to owners	-	( 62,008)	( 62,008)

	_______	_______	_______
At 31 July 2025	100	72,902	73,002
	_______	_______	_______

T & J SUPPLIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31ST JULY 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Turnover

Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 August 2024	8,001	8,001
Additions	481	481
	_______	_______
At 31 July 2025	8,482	8,482
	_______	_______
Depreciation
At 1 August 2024	7,423	7,423
Charge for the year	129	129
	_______	_______
At 31 July 2025	7,552	7,552
	_______	_______
Carrying amount
At 31 July 2025	930	930
	_______	_______
At 31 July 2024	578	578
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	24,029	37,462
Other debtors	145	117
	_______	_______
	24,174	37,579
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	186	49
Trade creditors	5,075	7,621
Corporation tax	17,929	14,376
Social security and other taxes	4,694	3,991
Other creditors	23,620	23,110
	_______	_______
	51,504	49,147
	_______	_______

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr A S Evans	( 22,008)	( 473)	-	( 22,481)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr A S Evans	( 50,896)	-	28,888	( 22,008)
		_______	_______	_______	_______