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REGISTERED NUMBER: 04464180 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

T & P REGENERATION LIMITED

T & P REGENERATION LIMITED (REGISTERED NUMBER: 04464180)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

T & P REGENERATION LIMITED

Company Information

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | M Nicholas

| SECRETARY: | M Nicholas

| REGISTERED OFFICE: | Unit 5

| Septimus Hawkfield Business Park

| Bristol

| BS14 0BN

| REGISTERED NUMBER: | 04464180 (England and Wales)

| ACCOUNTANTS: | Gravita

| Chartered Accountants

| Bath House

| 6 - 8 Bath Street

| Bristol

| BS1 6HL

T & P REGENERATION LIMITED (REGISTERED NUMBER: 04464180)

Balance Sheet

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 86,628 |  | 71,826 |  |

CURRENT ASSETS

Debtors | 5 | 592,725 |  | 635,226 |  |

Cash at bank and in hand | 76,863 |  | 15,345 |  |

669,588 |  | 650,571 |  |

CREDITORS

Amounts falling due within one year | 6 | (723,084 | ) | (600,584 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (53,496 | ) | 49,987 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 33,132 |  | 121,813 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (66,074 | ) | (162,476 | ) |

PROVISIONS FOR LIABILITIES | (4,092 | ) | (7,995 | ) |

NET LIABILITIES | (37,034 | ) | (48,658 | ) |

CAPITAL AND RESERVES

Called up share capital | 920 |  | 920 |  |

Capital redemption reserve | 180 |  | 180 |  |

Retained earnings | (38,134 | ) | (49,758 | ) |

(37,034 | ) | (48,658 | ) |

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 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.

T & P REGENERATION LIMITED (REGISTERED NUMBER: 04464180)

Balance Sheet - continued

31 MARCH 2025

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 Profit and loss account has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 30 January 2026 and were signed by:

M Nicholas - Director

T & P REGENERATION LIMITED (REGISTERED NUMBER: 04464180)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2025

1. | COMPANY INFORMATION

| T & P Regeneration 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 company's principal activities and nature of its operations are disclosed in the Directors' Report.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under historical cost convention. There were no material departures from that Standard.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Going concern

| The financial statements have been prepared on a going concern basis. As at 31 March 2025, the company was in a net current liability position. The company has assessed its financial outlook and in conjunction with forecasts and cash flow projections, the director has concluded that the future strategy of growth and cash generation will enable the company to meet its liabilities as they fall due. On this basis, the director has concluded that the going concern basis of preparation for the financial statements is appropriate.

| Turnover

| Turnover represents net invoiced sales of services during the year, recognised at the point the service is delivered, exclusive of value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on cost and 15% on reducing balance

| Motor vehicles | - | 25% on cost

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

T & P REGENERATION LIMITED (REGISTERED NUMBER: 04464180)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 19 (2024 - 19 ) .

T & P REGENERATION LIMITED (REGISTERED NUMBER: 04464180)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 136,971 |  | 99,928 |  | 236,899 |  |

| Additions | 7,318 |  | 57,030 |  | 64,348 |  |

| Disposals | (1,000 | ) | (29,566 | ) | (30,566 | ) |

| At 31 March 2025 | 143,289 |  | 127,392 |  | 270,681 |  |

| DEPRECIATION

| At 1 April 2024 | 103,945 |  | 61,128 |  | 165,073 |  |

| Charge for year | 9,524 |  | 31,277 |  | 40,801 |  |

| Eliminated on disposal | (878 | ) | (20,943 | ) | (21,821 | ) |

| At 31 March 2025 | 112,591 |  | 71,462 |  | 184,053 |  |

| NET BOOK VALUE

| At 31 March 2025 | 30,698 |  | 55,930 |  | 86,628 |  |

| At 31 March 2024 | 33,026 |  | 38,800 |  | 71,826 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 April 2024 | 99,928 |  |

| Additions | 57,030 |  |

| Disposals | (29,566 | ) |

| Transfer to ownership | (30,730 | ) |

| At 31 March 2025 | 96,662 |  |

| DEPRECIATION

| At 1 April 2024 | 61,128 |  |

| Charge for year | 26,154 |  |

| Eliminated on disposal | (20,943 | ) |

| Transfer to ownership | (24,328 | ) |

| At 31 March 2025 | 42,011 |  |

| NET BOOK VALUE

| At 31 March 2025 | 54,651 |  |

| At 31 March 2024 | 38,800 |  |

T & P REGENERATION LIMITED (REGISTERED NUMBER: 04464180)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 377,269 |  | 362,118 |  |

| Other debtors | 18,537 |  | 7,243 |  |

| Directors' current accounts | 79,569 |  | 125,804 |  |

| Tax | 8,709 |  | 37,600 |  |

| Prepayments | 108,641 |  | 102,461 |  |

592,725 |  | 635,226 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 111,777 |  | 63,563 |  |

| Other loans | 18,613 |  | 13,256 |  |

| Hire purchase contracts (see note 8) | 14,125 |  | 31,921 |  |

| Trade creditors | 239,069 |  | 228,135 |  |

| Tax | 34,834 |  | 17,733 |  |

| Social security and other taxes | 35,982 |  | 31,007 |  |

| VAT | 180,959 |  | 143,595 |  |

| Other creditors | 16,296 |  | 35,951 |  |

| Accrued expenses | 71,429 |  | 35,423 |  |

723,084 |  | 600,584 |  |

| Included within other creditors is £3,553 (2024 - £9,623) relating to employer pension contributions not paid over to the pension scheme administrator at the year-end.

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 5,833 |  | 59,535 |  |

| Bank loans - 2-5 years | - |  | 5,833 |  |

| Other loans - 1-2 years | 15,361 |  | 16,109 |  |

| Other loans - 2-5 years | - |  | 69,650 |  |

| Hire purchase contracts (see note 8) | 44,880 |  | 11,349 |  |

66,074 |  | 162,476 |  |

T & P REGENERATION LIMITED (REGISTERED NUMBER: 04464180)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 14,125 |  | 31,921 |  |

| Between one and five years | 44,880 |  | 11,349 |  |

59,005 |  | 43,270 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 30,580 |  | 33,160 |  |

| Between one and five years | 44,333 |  | 74,913 |  |

74,913 |  | 108,073 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 52,242 |  | 1,892 |  |

| Other loans | 33,974 |  | 99,015 |  |

| Hire purchase contracts | 59,005 |  | 43,270 |  |

145,221 |  | 144,177 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| M Nicholas

| Balance outstanding at start of year | 125,803 |  | 86,639 |  |

| Amounts advanced | 90,866 |  | 74,944 |  |

| Amounts repaid | (137,100 | ) | (35,780 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 79,569 |  | 125,803 |  |

T & P REGENERATION LIMITED (REGISTERED NUMBER: 04464180)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is M Nicholas.