REGISTERED NUMBER: 01309640 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

TONY MORRIS (BUILDERS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Anthony Morris

Janet Morris

Ricky Morris

Andy Morris

Sadie Jane Batson

SECRETARY:

Janet Morris

REGISTERED OFFICE:

80 Wood Street

Earl Shilton

Leicestershire

LE9 7ND

REGISTERED NUMBER:

01309640 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants

25 Station Road

Hinckley

Leicestershire

LE10 1AP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

183,945

172,451

183,945

172,451

CURRENT ASSETS

Stocks

2,205,596

2,553,812

Debtors

6

152,971

199,641

Cash at bank

578,686

264,316

2,937,253

3,017,769

CREDITORS

Amounts falling due within one year

7

456,492

700,373

NET CURRENT ASSETS

2,480,761

2,317,396

TOTAL ASSETS LESS CURRENT LIABILITIES

2,664,706

2,489,847

CREDITORS

Amounts falling due after more than one year

8

(63,270

)

(57,107

)

PROVISIONS FOR LIABILITIES

(32,031

)

(32,031

)

NET ASSETS

2,569,405

2,400,709

CAPITAL AND RESERVES

Called up share capital

5

5

Share premium

2,997

2,997

Retained earnings

2,566,403

2,397,707

SHAREHOLDERS' FUNDS

2,569,405

2,400,709

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

Ricky Morris - Director

1.	STATUTORY INFORMATION

Tony Morris (Builders) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales, excluding value added tax, except in respect of contract work where turnover is recognised when the company obtains the right to consideration.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, has now been fully amortised

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Plant and machinery 15% on reducing balance

Motor vehicles 20% on reducing balance

Computer equipment 25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

35,000

AMORTISATION

At 1 August 2024

and 31 July 2025

35,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

369,023

Additions

89,560

Disposals

(66,350

)

At 31 July 2025

392,233

DEPRECIATION

At 1 August 2024

196,572

Charge for year

39,824

Eliminated on disposal

(28,108

)

At 31 July 2025

208,288

NET BOOK VALUE

At 31 July 2025

183,945

At 31 July 2024

172,451

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

128,044

101,273

Other debtors

24,927

98,368

152,971

199,641

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

28,803

27,316

Trade creditors

292,270

437,949

UK Corporation tax

113,934

165,495

Social security and other taxes

2,156

1,626

Other creditors

14,944

65,376

Directors' loan accounts

4,385

2,611

456,492

700,373

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

63,270

57,107

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

92,073

84,423

Any bank indebtedness is secured by way of a debenture over company assets.