Company registration number 05193336 (England and Wales)
TURTON BUILDING CONTROL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TURTON BUILDING CONTROL LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
TURTON BUILDING CONTROL LTD
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
16,338
15,957
Current assets
Debtors
5
96,487
96,086
Cash at bank and in hand
270,821
272,511
367,308
368,597
Creditors: amounts falling due within one year
6
(257,982)
(219,792)
Net current assets
109,326
148,805
Total assets less current liabilities
125,664
164,762
Provisions for liabilities
(4,085)
(3,990)
Net assets
121,579
160,772
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
120,579
159,772
Total equity
121,579
160,772

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 November 2025 and are signed on its behalf by:
Mr S Knight
Director
Company registration number 05193336 (England and Wales)
TURTON BUILDING CONTROL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Turton Building Control Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suite 7 Bingham Enterprise Centre, Mercia Court, Bingham, Nottinghamshire, England, NG13 8QX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the value of services provided to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a service has only been partially completed at the balance sheet date, turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
33% reducing balance
Fixtures and fittings
33% reducing balance
Computers
33% reducing balance & 10% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

TURTON BUILDING CONTROL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Retirement 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.

1.6
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
12
TURTON BUILDING CONTROL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024
1,388
66,930
68,318
Additions
-
0
3,709
3,709
Disposals
-
0
(8,314)
(8,314)
At 30 September 2025
1,388
62,325
63,713
Depreciation and impairment
At 1 October 2024
772
51,589
52,361
Depreciation charged in the year
205
3,056
3,261
Eliminated in respect of disposals
-
0
(8,247)
(8,247)
At 30 September 2025
977
46,398
47,375
Carrying amount
At 30 September 2025
411
15,927
16,338
At 30 September 2024
616
15,341
15,957
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
73,760
72,334
Other debtors
22,727
23,752
96,487
96,086
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
17,235
19,745
Corporation tax
17,014
14,429
Other taxation and social security
44,402
45,170
Other creditors
179,331
140,448
257,982
219,792
TURTON BUILDING CONTROL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
7
Operating lease commitments
As lessee

T he company signed a lease dated 22/3/2023 for office premises. The commitment to the end of the lease unexpired at the balance sheet date amounts to £36,855 (2024: £47,385). Of this amount £10,530 (2024: £10,530) is due for payment within 12 months.

The premises lease is also subject to a service charge. The outstanding commitment for the service charge costs over the lease period cannot be quantified.

In addition to the above, at the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
-
0
693
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