TMA Building Services Limited - Filleted accounts

Registered number

09097149

TMA Building Services Limited

Filleted Accounts

31 March 2025

TMA Building Services Limited
Registered number:		09097149
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		125,372			101,461

Current assets
Stocks		202,465			69,715
Debtors	4	-			7,330
Cash at bank and in hand		133,676			275,879
		336,141			352,924

Creditors: amounts falling due within one year	5	(381,715)			(385,431)

Net current liabilities			(45,574)			(32,507)

Total assets less current liabilities			79,798			68,954

Creditors: amounts falling due after more than one year	6		(49,256)			(67,173)



Net assets			30,542			1,781

Capital and reserves
Called up share capital			100			100
Profit and loss account			30,442			1,681

Shareholders' funds			30,542			1,781

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P C Brooks
Director
Approved by the board on 28 October 2025

TMA Building Services Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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
	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:

	Plant and machinery	15% reducing balance basis
	Fixtures, fittings, tools and equipment	25% reducing balance basis
	Motor vehicles	25% reducing balance basis

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	23,021		161,057		184,078
	Additions	1,856		62,814		64,670
	At 31 March 2025	24,877		223,871		248,748

	Depreciation
	At 1 April 2024	12,174		70,443		82,617
	Charge for the year	2,401		38,358		40,759
	At 31 March 2025	14,575		108,801		123,376

	Net book value
	At 31 March 2025	10,302		115,070		125,372
	At 31 March 2024	10,847		90,614		101,461


4	Debtors			2025		2024
£					£

	Trade debtors			-		7,330


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			128,137		102,965
	Obligations under finance lease and hire purchase contracts			22,494		23,432
	Trade creditors			106,803		121,789
	Taxation and social security costs			65,704		107,372
	Other creditors			58,577		29,873
				381,715		385,431


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			49,256		67,173


7	Other information

	TMA Building Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	192 Fair Oak Road
	Bishopstoke
	Eastleigh
	Hampshire
	SO50 8HT