T & T Automation Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04197344

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		365,828		374,465
Investments	5		35,000		35,000

			400,828		409,465
CURRENT ASSETS
Debtors	6	131,839		167,833
Cash at bank and in hand		173,490		138,609

		305,329		306,442
Creditors: Amounts Falling Due Within One Year	7	(133,303 )		(141,457 )

NET CURRENT ASSETS (LIABILITIES)			172,026		164,985

TOTAL ASSETS LESS CURRENT LIABILITIES			572,854		574,450

Creditors: Amounts Falling Due After More Than One Year	8		(106,189 )		(141,861 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(42,580 )		(43,162 )

NET ASSETS			424,085		389,427

CAPITAL AND RESERVES
Called up share capital	10		10,000		10,000
Profit and Loss Account			414,085		379,427

SHAREHOLDERS' FUNDS			424,085		389,427

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T & T Automation Limited

Balance Sheet (continued)

As At 31 July 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Tony Maycock

Director

30 April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

T & T Automation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04197344 . The registered office is B1 Canklow Meadows Ind. Estate, Rotherham, South Yorkshire, S60 2XL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% Straight line
Plant & Machinery	20% Reducing balance
Fixtures & Fittings	20% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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T & T Automation Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 8)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 August 2024	315,322	479,293	23,930	818,545
Additions	-	40,250	-	40,250

As at 31 July 2025	315,322	519,543	23,930	858,795

Depreciation
As at 1 August 2024	113,506	319,978	10,596	444,080
Provided during the period	6,306	39,914	2,667	48,887

As at 31 July 2025	119,812	359,892	13,263	492,967

Net Book Value
As at 31 July 2025	195,510	159,651	10,667	365,828

As at 1 August 2024	201,816	159,315	13,334	374,465

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 August 2024	35,000

As at 31 July 2025	35,000

Provision
As at 1 August 2024	-

As at 31 July 2025	-

Net Book Value
As at 31 July 2025	35,000

As at 1 August 2024	35,000

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T & T Automation Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	125,849	163,013
Prepayments and accrued income	5,990	4,820

	131,839	167,833

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	15,650	15,650
Trade creditors	43,163	44,544
Bank loans and overdrafts	19,187	18,352
Corporation tax	24,137	18,559
VAT	8,656	24,836
Wages	-	2,556
PAYE	14,671	4,283
Pension	925	497
Commercial card	164	6,365
Accruals	6,750	5,800
Directors' loan accounts	-	15

	133,303	141,457

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	30,108	45,758
Bank loans	76,081	96,103

	106,189	141,861

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	15,650	15,650
Later than one year and not later than five years	30,108	45,758

	45,758	61,408

	45,758	61,408

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

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T & T Automation Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

11. Related Party Transactions

Raynot Specialist Welding Limited :

Both companies are entities over which a common director has control, joint control or significant influence.

During the year the following transactions took place:

Sale of goods and services £40,442 (2024 : £88,438) of which £NIL (2024 : £16,923) are included in trade debtors at the year end.

Purchase of goods and services £59,670 (2024 : £17,804) of which £1,339 (2024 : £1,430) are included in trade creditors at the year end.

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