REGISTERED NUMBER: NI611176 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

T, C & J2 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T I Chrishop

Mrs S C Chrishop

REGISTERED OFFICE:

Unit A12c

Knockmore Business Centre

162 Moira Road

LISBURN

BT28 1JA

REGISTERED NUMBER:

NI611176 (Northern Ireland)

ACCOUNTANTS:

Minshull & Co

19 Crescent Business Park

LISBURN

Co. Antrim

BT28 2GN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

33,317

45,140

33,317

45,140

CURRENT ASSETS

Debtors

6

137,839

56,473

Cash at bank and in hand

270,100

155,957

407,939

212,430

CREDITORS

Amounts falling due within one year

7

246,337

214,754

NET CURRENT ASSETS/(LIABILITIES)

161,602

(2,324

)

TOTAL ASSETS LESS CURRENT LIABILITIES

194,919

42,816

PROVISIONS FOR LIABILITIES

8

7,198

8,300

NET ASSETS

187,721

34,516

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

9

187,720

34,515

SHAREHOLDERS' FUNDS

187,721

34,516

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

T I Chrishop - Director

1.	STATUTORY INFORMATION

T, C & J2 Limited is a private company, limited by shares , registered in Northern Ireland. 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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 64 (2024 - 49 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

20,400

AMORTISATION

At 1 May 2024

and 30 April 2025

20,400

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2024

167,400

49,800

217,200

Additions

4,701

13,250

17,951

At 30 April 2025

172,101

63,050

235,151

DEPRECIATION

At 1 May 2024

152,347

19,713

172,060

Charge for year

14,563

15,211

29,774

At 30 April 2025

166,910

34,924

201,834

NET BOOK VALUE

At 30 April 2025

5,191

28,126

33,317

At 30 April 2024

15,053

30,087

45,140

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Trade debtors

2,874

52,005

Prepayments and accrued income

134,965

4,468

137,839

56,473

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Trade creditors

8,727

30,540

Tax

72,795

23,040

Social security and other taxes

26,374

12,789

Directors' current accounts

566

194

Accruals and deferred income

137,875

148,191

246,337

214,754

8.	PROVISIONS FOR LIABILITIES

30/4/25

30/4/24

£

£

Deferred tax

7,198

8,300

Deferred

tax

£

Balance at 1 May 2024

8,300

Provided during year

(1,102

)

Balance at 30 April 2025

7,198

9.

RESERVES

Retained

earnings

£

At 1 May 2024

34,515

Profit for the year

196,205

Dividends

(43,000

)

At 30 April 2025

187,720

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £43,000 were paid to the directors .