Registration number: 15221610

Tower Foundations Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Tower Foundations Limited

(Registration number: 15221610)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	28,859	-
Current assets
Stocks	5	999	-
Debtors	6	48,247	100
Cash at bank and in hand		35,481	-
		84,727	100
Creditors: Amounts falling due within one year	7	(70,880)	-
Net current assets		13,847	100
Total assets less current liabilities		42,706	100
Provisions for liabilities		(7,215)	-
Net assets		35,491	100
Capital and reserves
Called up share capital		100	100
Retained earnings		35,391	-
Shareholders' funds		35,491	100

For the financial period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Tower Foundations Limited

(Registration number: 15221610)
Balance Sheet as at 30 April 2025

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period 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 16 January 2026 and signed on its behalf by:
 

......................................... Mr J Burrows Director

......................................... Mr J M Crossen Director

Tower Foundations Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 30 April 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:
7-9 Macon Court
Herald Drive
Crewe
Cheshire
CW1 6EA
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.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

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.

Tower Foundations Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 30 April 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Asset class	Depreciation method and rate
Plant & Machinery	25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

Tower Foundations Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 30 April 2025

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
Additions	29,473	29,473
At 30 April 2025	29,473	29,473
Depreciation
Charge for the period	614	614
At 30 April 2025	614	614
Carrying amount
At 30 April 2025	28,859	28,859

5

Stocks

	2025 £	2024 £
Other inventories	999	-

6

Debtors

Current	2025 £	2024 £
Trade debtors	48,247	-
Other debtors	-	100
	48,247	100

Tower Foundations Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 30 April 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	70,880	-