Registration number: 09731311

T & A Land Associates Ltd

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 7

T & A Land Associates Ltd

(Registration number: 09731311)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	16,221	25,354
Current assets
Debtors	5	1,484,498	1,418,718
Cash at bank and in hand		6,636	50,252
		1,491,134	1,468,970
Creditors: Amounts falling due within one year	6	(266,608)	(124,441)
Net current assets		1,224,526	1,344,529
Net assets		1,240,747	1,369,883
Capital and reserves
Called up share capital		102	102
Retained earnings		1,240,645	1,369,781
Shareholders' funds		1,240,747	1,369,883

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 November 2025 and signed on its behalf by:
 

......................................... A T Pierce Director

T & A Land Associates Ltd

Notes to the Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 6
Manor Road
Marston Trading Estate
Frome
Somerset
BA11 4BN
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

T & A Land Associates Ltd

Notes to the Financial Statements for the Year Ended 31 August 2025

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing Balance
Plant and Equipment	25% Reducing Balance
Computer Equipment	25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

T & A Land Associates Ltd

Notes to the Financial Statements for the Year Ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

T & A Land Associates Ltd

Notes to the Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	89,025	38,990	128,015
Disposals	(20,200)	-	(20,200)
At 31 August 2025	68,825	38,990	107,815
Depreciation
At 1 September 2024	72,924	29,737	102,661
Charge for the year	3,094	2,313	5,407
Eliminated on disposal	(16,474)	-	(16,474)
At 31 August 2025	59,544	32,050	91,594
Net book value
At 31 August 2025	9,281	6,940	16,221
At 31 August 2024	16,101	9,253	25,354

5

Debtors

	2025 £	2024 £
Trade debtors	1,482,111	1,414,042
Other debtors	2,387	4,676
	1,484,498	1,418,718

T & A Land Associates Ltd

Notes to the Financial Statements for the Year Ended 31 August 2025

6

Creditors

Amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	25,672	2,727
Taxation and social security	1,298	1,104
Accruals and deferred income	2,870	2,985
Other creditors	236,768	117,625
	266,608	124,441

T & A Land Associates Ltd

Notes to the Financial Statements for the Year Ended 31 August 2025

7	Related party transactions

Summary of transactions with entities with joint control or significant interest

The company owes £101,342 (2024 - £0) to a company which one of the directors has a controlling interest.

During the year the company paid management charges and contracting fees amounting to £40,000 (2024 - £55,000) to a company which one of the directors has a controlling interest. The balance outstanding at the year end is £4,583 (2024 - £2,500).