REGISTERED NUMBER: 08771987 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

T N Design & Build Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T Nicholls

REGISTERED OFFICE:

Unit 10 Image House

326 Molesey Road

Walton-On-Thames

England

KT12 3PD

REGISTERED NUMBER:

08771987 (England and Wales)

ACCOUNTANTS:

Branston Adams

Suite 2, Victoria House

South Street

Farnham

Surrey

GU9 7QU

FIXED ASSETS

Property, plant and equipment

4

50,318

64,332

CURRENT ASSETS

Inventories

7,827

9,681

Debtors

5

58,583

69,834

Cash at bank

163,436

307,695

229,846

387,210

CREDITORS

Amounts falling due within one year

6

264,729

375,749

NET CURRENT (LIABILITIES)/ASSETS

(34,883

)

11,461

TOTAL ASSETS LESS CURRENT LIABILITIES

15,435

75,793

CREDITORS

Amounts falling due after more than one year

7

15,334

21,318

NET ASSETS

101

54,475

CAPITAL AND RESERVES

Called up share capital

12

12

Retained earnings

89

54,463

SHAREHOLDERS' FUNDS

101

54,475

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 12 December 2025 and were signed by:

T Nicholls - Director

1.	STATUTORY INFORMATION

T N Design & Build Ltd 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

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

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 reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

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.

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.

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 4 (2024 - 4 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

47,545

8,573

89,710

15,470

161,298

Additions

685

1,140

-

1,086

2,911

At 31 May 2025

48,230

9,713

89,710

16,556

164,209

DEPRECIATION

At 1 June 2024

28,668

5,535

51,154

11,609

96,966

Charge for year

4,837

902

9,639

1,547

16,925

At 31 May 2025

33,505

6,437

60,793

13,156

113,891

NET BOOK VALUE

At 31 May 2025

14,725

3,276

28,917

3,400

50,318

At 31 May 2024

18,877

3,038

38,556

3,861

64,332

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

6,464

8,375

Other debtors

1,134

3,061

Intercompany account - TWN Pro

-

6,500

Inter-Company TN Plumbing & He

5,000

-

Directors' current accounts

13,284

-

Accrued income

26,172

43,875

Prepayments

6,529

8,023

58,583

69,834

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other loans

7,399

15,000

Hire purchase contracts

5,984

5,984

Trade creditors

89,262

157,202

Tax

26,651

34,802

Social security and other taxes

1,756

2,199

CIS liability

10,997

21,630

VAT

75,329

29,446

Other creditors

850

1,050

Credit cards

1,578

16,693

Inter company - TN Design

30,448

30,448

Inter-Company - TWN Pro

3,500

-

Directors' current accounts

-

347

Deferred income

-

16,667

Accrued expenses

10,975

44,281

264,729

375,749

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

15,334

21,318

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

T Nicholls

Balance outstanding at start of year

347

501

Amounts advanced

7,989

21,906

Amounts repaid

(12,020

)

(22,060

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,684

)

347