REGISTERED NUMBER: 13570301 (England and Wales)

TNJ Design Limited

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T N Johnson

REGISTERED OFFICE:

9 Market Place

Hedon

East Yorkshire

HU12 8JA

REGISTERED NUMBER:

13570301 (England and Wales)

ACCOUNTANTS:

Southgates

Chartered Certified Accountants

9 Market Place

Hedon

East Yorkshire

HU12 8JA

FIXED ASSETS

Intangible assets

4

2,400

4,800

Tangible assets

5

2,470

4,193

4,870

8,993

CURRENT ASSETS

Debtors

6

668

-

Cash at bank

24,771

23,801

25,439

23,801

CREDITORS

Amounts falling due within one year

7

17,350

15,989

NET CURRENT ASSETS

8,089

7,812

TOTAL ASSETS LESS CURRENT LIABILITIES

12,959

16,805

PROVISIONS FOR LIABILITIES

522

886

NET ASSETS

12,437

15,919

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

12,337

15,819

SHAREHOLDERS' FUNDS

12,437

15,919

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 December 2025 and were signed by:

Mr T N Johnson - Director

1.	STATUTORY INFORMATION

TNJ Design 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

12,000

AMORTISATION

At 1 September 2024

7,200

Amortisation for year

2,400

At 31 August 2025

9,600

NET BOOK VALUE

At 31 August 2025

2,400

At 31 August 2024

4,800

5.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 September 2024

10,243

Additions

1,598

At 31 August 2025

11,841

DEPRECIATION

At 1 September 2024

6,050

Charge for year

3,321

At 31 August 2025

9,371

NET BOOK VALUE

At 31 August 2025

2,470

At 31 August 2024

4,193

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

668

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

15,889

14,771

Social security and other taxes

189

-

Accruals

1,272

1,218

17,350

15,989