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# T&M BUILDING SYSTEM LIMITED

## Company Registration Number:
06480856 (England and Wales)

## Unaudited abridged accounts for the year ended 31 January 2025

## Period of accounts

## Start date: 01 February 2024

## End date: 31 January 2025

# T&M BUILDING SYSTEM LIMITED

## Contents of the Financial Statements

for the Period Ended 31 January 2025

Balance sheet |
Notes |

# T&M BUILDING SYSTEM LIMITED

## Balance sheet

As at 31 January 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 110,945 | 82,509
Investments: | 4 | 400,534 | 400,534
Total fixed assets: |  | 511,479 | 483,043
Current assets
Stocks: |  | 10,000 | 18,870
Debtors: |  | 36,245
Cash at bank and in hand: |  | 87,495 | 20,707
Total current assets: |  | 133,740 | 39,577
Creditors: amounts falling due within one year: | 5 | (253,102) | (252,779)
Net current assets (liabilities): |  | (119,362) | (213,202)
Total assets less current liabilities: |  | 392,117 | 269,841
Creditors: amounts falling due after more than one year: | 6 | (31,356) | (36,238)
Total net assets (liabilities): |  | 360,761 | 233,603
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 360,661 | 233,503
Shareholders funds: |  | 360,761 | 233,603

The notes form part of these financial statements

# T&M BUILDING SYSTEM LIMITED

## Balance sheet statements

For the year ending 31 January 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 12 May 2025
and signed on behalf of the board by:

Name: Tomasz Nowakowski
Status: Director

The notes form part of these financial statements

# T&M BUILDING SYSTEM LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

## Tangible fixed assets and depreciation policy

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Freehold buildings over 50 years: Leasehold land and buildings over the lease term, Plant and machinery over 5 years, Fixtures, fittings, tools and equipment over 5 years

## Other accounting policies

Investments Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. Provisions Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. 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. Leased assets A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

# T&M BUILDING SYSTEM LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 3 | 1

# T&M BUILDING SYSTEM LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 February 2024 | 165,039
Additions | 76,804
At 31 January 2025 | 241,843
Depreciation |
At 01 February 2024 | 82,530
Charge for year | 48,368
At 31 January 2025 | 130,898
Net book value |
At 31 January 2025 | 110,945
At 31 January 2024 | 82,509

# T&M BUILDING SYSTEM LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 4. Fixed investments

1 Nature of investment The entity holds both residential and commercial buildings as pert of its fixed asset investment. These properties are held for the purpose of generating rental income and potential capital appreciation. 2 Depreciation As the investment properties are measured at fair value, depreciation is not charged in accordance with FRS 102.16.7. However, the fair value reflects any depreciation in the buildings due to wear and tear, obsolescence, or other factors.

# T&M BUILDING SYSTEM LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 5. Creditors: amounts falling due within one year note

Bank loans and overdrafts 57,072 Obligations under finance lease and hire purchase contracts 50,582 Taxation and social security costs 58,484 Other creditors 86,964

# T&M BUILDING SYSTEM LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 6. Creditors: amounts falling due after more than one year note

Bank loans 1,433 Obligations under finance lease and hire purchase contracts 29,923