REGISTERED NUMBER: 12416856 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

T & K MECHANICAL LTD

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Tangible assets

4

10,468

13,964

Current assets

Stocks

571,163

568,472

Debtors

5

668,136

350,496

Cash at bank

-

15,600

1,239,299

934,568

Creditors

Amounts falling due within one year

6

1,008,608

839,836

Net current assets

230,691

94,732

Total assets less current liabilities

241,159

108,696

Creditors

Amounts falling due after more than one year

7

(1,667

)

(11,667

)

Provisions for liabilities

8

(2,617

)

(2,653

)

Net assets

236,875

94,376

Capital and reserves

Called up share capital

9

100

100

Retained earnings

236,775

94,276

Shareholders' funds

236,875

94,376

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 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

Mr J M Tollerfield - Director

Mr M E King - Director

1.	Statutory information

T & K Mechanical Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12416856. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is Unit 5 Chantry Park, 2 Cowley Road, Nuffield Industrial Estate, Poole, Dorset, BH17 0UJ.

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 income receivable for the provision of plumbing & heating services, net of discounts and value added tax.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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.

Financial instruments

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

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

Group accounts

The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

3.	Employees and directors

The average number of employees during the year was 8 (2024 - 12 ) .

4.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 April 2024

and 31 March 2025

140

33,082

33,222

Depreciation

At 1 April 2024

133

19,125

19,258

Charge for year

7

3,489

3,496

At 31 March 2025

140

22,614

22,754

Net book value

At 31 March 2025

-

10,468

10,468

At 31 March 2024

7

13,957

13,964

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

612,797

302,004

Other debtors

27,691

27,691

VAT

27,648

20,801

668,136

350,496

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

10,007

10,000

Trade creditors

551,706

451,111

Tax

48,653

2,348

Social security and other taxes

66,678

208,611

Wages

-

33,411

Pensions

1,506

2,231

Other creditors

173,091

32,744

Retentions withheld

152,767

96,380

Accruals and deferred income

4,200

3,000

1,008,608

839,836

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

1,667

10,000

Bank loans - 2-5 years

-

1,667

1,667

11,667

8.	Provisions for liabilities

2025

2024

£

£

Deferred tax

2,617

2,653

Deferred

tax

£

Balance at 1 April 2024

2,653

Credit to Income statement during year

(36

)

Balance at 31 March 2025

2,617

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	Ultimate controlling party

The company is controlled by the directors and their wives Mr & Mrs Tollerfield and Mr & Mrs King by who between them own 100% of the issued voting share capital of its parent company T & K Services Group Ltd.