Company registration number 04753871 (England and Wales)
T G PRETTY CONSTRUCTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
T G PRETTY CONSTRUCTION LIMITED
COMPANY INFORMATION
Directors
Mr T G Pretty
Mr A M Pretty
(Appointed 7 January 2025)
Mr R Pretty
(Appointed 7 January 2025)
Company number
04753871
Registered office
Jays Patch
Neight Hill
Himbleton
Droitwich
Worcestershire
WR9 7LE
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
NatWest Bank Plc
1 The Cross
Worcester
Worcestershire
WR1 3PR
T G PRETTY CONSTRUCTION LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
T G PRETTY CONSTRUCTION LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF T G PRETTY CONSTRUCTION LIMITED FOR THE YEAR ENDED 31 MAY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T G Pretty Construction Limited for the year ended 31 May 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of T G Pretty Construction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of T G Pretty Construction Limited and state those matters that we have agreed to state to the b oard of d irectors of T G Pretty Construction Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T G Pretty Construction Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that T G Pretty Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of T G Pretty Construction Limited. You consider that T G Pretty Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of T G Pretty Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
17 December 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
T G PRETTY CONSTRUCTION LIMITED
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
35,894
37,309
Current assets
Stocks
313,453
225,930
Debtors
5
1,000
420
Cash at bank and in hand
280,516
177,579
594,969
403,929
Creditors: amounts falling due within one year
6
(552,688)
(359,079)
Net current assets
42,281
44,850
Total assets less current liabilities
78,175
82,159
Creditors: amounts falling due after more than one year
7
(16,355)
(20,246)
Provisions for liabilities
9
(6,520)
(6,717)
Net assets
55,300
55,196
Capital and reserves
Called up share capital
10
460
460
Profit and loss reserves
54,840
54,736
Total equity
55,300
55,196

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

T G PRETTY CONSTRUCTION LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2025
31 May 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 17 December 2025 and are signed on its behalf by:
Mr T G Pretty
Director
Company registration number 04753871 (England and Wales)
T G PRETTY CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
1
Accounting policies
Company information

T G Pretty Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is Jays Patch, Neight Hill, Himbleton, Droitwich, Worcestershire, United Kingdom, WR9 7LE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and has been amortised on a systematic basis over its expected life.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% on reducing balance
Computer equipment
25% on reducing balance
Motor vehicles
25% on reducing balance
T G PRETTY CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
T G PRETTY CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024 and 31 May 2025
26,250
Amortisation and impairment
At 1 June 2024 and 31 May 2025
26,250
Carrying amount
At 31 May 2025
-
0
At 31 May 2024
-
0
4
Tangible fixed assets
Plant and equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 June 2024
23,270
1,075
61,219
85,564
Additions
8,094
-
0
-
0
8,094
At 31 May 2025
31,364
1,075
61,219
93,658
Depreciation and impairment
At 1 June 2024
12,894
1,042
34,319
48,255
Depreciation charged in the year
2,771
11
6,727
9,509
At 31 May 2025
15,665
1,053
41,046
57,764
Carrying amount
At 31 May 2025
15,699
22
20,173
35,894
At 31 May 2024
10,376
33
26,900
37,309
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,000
-
0
Other debtors
-
0
420
1,000
420
T G PRETTY CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
3,891
6,556
Trade creditors
134,871
65,410
Amounts owed to group undertakings
339,406
232,744
Taxation and social security
70,713
49,795
Other creditors
3,807
4,574
552,688
359,079
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
16,355
20,246
8
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Bank loans
20,246
26,802
Bank loans are secured by way of a fixed and floating charge over all assets of the company.
9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
6,520
6,717
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
299
299
299
299
Ordinary B of £1 each
69
69
69
69
Ordinary C of £1 each
69
69
69
69
Ordinary D of £1 each
23
23
23
23
460
460
460
460
T G PRETTY CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
11
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12
Control

Ultimate parent company

The ultimate parent company is Pretty and Sons Li mited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr T G Pretty due to his controlling interest in the ultimate parent company.

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