REGISTERED NUMBER: 05439493 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

TJR SALES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R N Wallwork

REGISTERED OFFICE:

565 Manchester Road

Blackrod

Bolton

Lancashire

BL6 5RU

REGISTERED NUMBER:

05439493 (England and Wales)

ACCOUNTANTS:

P B Syddall & Co

Chartered Accountants

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

BANKERS:

Barclays Bank plc

The Wellsprings

Bolton

Lancahsire

BL1 1FH

FIXED ASSETS

Tangible assets

5

1,982

2,544

CURRENT ASSETS

Stocks

17,000

6,000

Cash at bank

474

533

17,474

6,533

CREDITORS

Amounts falling due within one year

6

18,677

8,013

NET CURRENT LIABILITIES

(1,203

)

(1,480

)

TOTAL ASSETS LESS CURRENT LIABILITIES

779

1,064

PROVISIONS FOR LIABILITIES

803

803

NET (LIABILITIES)/ASSETS

(24

)

261

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(26

)

259

SHAREHOLDERS' FUNDS

(24

)

261

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 8 January 2026 and were signed by:

R N Wallwork - Director

1.	STATUTORY INFORMATION

TJR Sales 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Going concern

The shareholders have indicated a willingness to continue to support the company for at least the next twelve months. Subject to this support the company will continue to trade.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

5,083

2,759

17,989

25,831

DEPRECIATION

At 1 May 2024

4,520

2,580

16,187

23,287

Charge for year

84

27

451

562

At 30 April 2025

4,604

2,607

16,638

23,849

NET BOOK VALUE

At 30 April 2025

479

152

1,351

1,982

At 30 April 2024

563

179

1,802

2,544

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Tax

65

570

Social security and other taxes

-

1

Directors current account

17,532

6,362

Accrued expenses

1,080

1,080

18,677

8,013

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R N Wallwork.