TJK PLANT LTD


Director	KILGANNON, Tom


Registered Address	5/6 Salmon Fields Business Village
	Oldham
	OL2 6HT


Registered Number	12414922 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		871,500		865,690
			871,500		865,690
Current assets
Debtors	4	4,065		5,566
Cash at bank and on hand		14,167		3,817
		18,232		9,383
Creditors amounts falling due within one year	5	(347,296)		(348,802)
Net current assets (liabilities)			(329,064)		(339,419)
Total assets less current liabilities			542,436		526,271
Creditors amounts falling due after one year	6		(544,510)		(555,565)
Net assets			(2,074)		(29,294)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(2,174)		(29,394)
Shareholders' funds			(2,074)		(29,294)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 1 May 2026, and are signed on its behalf by:

KILGANNON, Tom
Director
Registered Company No. 12414922

TJK PLANT LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 25	871,500
	At 31 January 26	871,500
	Depreciation and impairment
	At 01 February 25	5,810
	Charge for year	(5,810)
	Net book value
	At 31 January 26	871,500
	At 31 January 25	865,690

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	3,938	859
Prepayments and accrued income	127	-
Deferred tax asset, debtors	-	4,707
Total	4,065	5,566

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	809	606
Bank borrowings and overdrafts	10,122	8,322
Amounts owed to related parties	324,138	337,138
Taxation and social security	8,233	2,736
Other creditors	1	-
Accrued liabilities and deferred income	3,993	-
Total	347,296	348,802

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	544,510	555,565
Total	544,510	555,565