REGISTERED NUMBER: 03537452 (England and Wales)

T & H CONTRACT SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M R Aldridge

SECRETARY:

Miss Z J Mansfield

REGISTERED OFFICE:

Unit B1

Endeavour Business Park

Penner Road

Havant

Hampshire

PO9 1QN

REGISTERED NUMBER:

03537452 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Station House

Havant

Hampshire

PO9 1QU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

62,427

71,584

62,427

71,584

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

6

424,933

431,887

Cash at bank and in hand

195,632

170,716

622,565

604,603

CREDITORS

Amounts falling due within one year

7

205,115

244,430

NET CURRENT ASSETS

417,450

360,173

TOTAL ASSETS LESS CURRENT LIABILITIES

479,877

431,757

CREDITORS

Amounts falling due after more than one year

8

(19,034

)

(43,482

)

PROVISIONS FOR LIABILITIES

(9,847

)

(9,412

)

NET ASSETS

450,996

378,863

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

449,996

377,863

SHAREHOLDERS' FUNDS

450,996

378,863

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

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

The director acknowledges his 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 director and authorised for issue on 27 November 2025 and were signed by:

M R Aldridge - Director

1.	STATUTORY INFORMATION

T & H Contract Services 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 the value of services provided during the year excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of four businesses in 2010, 2012 and 2013, is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

20% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

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

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

Deferred tax

Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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 shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

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.

Taxation

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 52 (2024 - 53 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

45,500

AMORTISATION

At 1 April 2024

and 31 March 2025

45,500

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

16,550

105,352

20,706

Additions

6,491

4,734

1,955

Disposals

-

-

-

At 31 March 2025

23,041

110,086

22,661

DEPRECIATION

At 1 April 2024

6,620

88,785

15,118

Charge for year

4,608

5,325

1,886

Eliminated on disposal

-

-

-

At 31 March 2025

11,228

94,110

17,004

NET BOOK VALUE

At 31 March 2025

11,813

15,976

5,657

At 31 March 2024

9,930

16,567

5,588

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

122,907

54,714

320,229

Additions

23,499

6,540

43,219

Disposals

(30,033

)

-

(30,033

)

At 31 March 2025

116,373

61,254

333,415

DEPRECIATION

At 1 April 2024

87,887

50,235

248,645

Charge for year

22,312

3,976

38,107

Eliminated on disposal

(15,764

)

-

(15,764

)

At 31 March 2025

94,435

54,211

270,988

NET BOOK VALUE

At 31 March 2025

21,938

7,043

62,427

At 31 March 2024

35,020

4,479

71,584

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Motor

vehicles

£

COST

At 1 April 2024

78,000

Additions

22,500

Disposals

(18,000

)

At 31 March 2025

82,500

DEPRECIATION

At 1 April 2024

49,500

Charge for year

20,625

Eliminated on disposal

(4,500

)

At 31 March 2025

65,625

NET BOOK VALUE

At 31 March 2025

16,875

At 31 March 2024

28,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

182,571

188,730

Amounts owed by group undertakings

235,169

235,651

Other debtors

7,193

7,506

424,933

431,887

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,001

10,000

Hire purchase contracts and finance leases

24,057

14,112

Trade creditors

43,436

66,684

Taxation and social security

82,165

79,720

Other creditors

45,456

73,914

205,115

244,430

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,667

11,667

Hire purchase contracts and finance leases

17,367

31,815

19,034

43,482

9.	PARENT COMPANY

M R A Holdings (South) Ltd registered in England and Wales.

Registered office address is Unit B1 Endeavour Business Park, Penner Road, Havant, Hampshire, United Kingdom, PO9 1QN.