Company registration number 02864176 (England and Wales)
TOMPKINS CONSTRUCTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TOMPKINS CONSTRUCTION LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
TOMPKINS CONSTRUCTION LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
60,314
82,746
Investment property
5
855,000
855,000
915,314
937,746
Current assets
Stocks
219,191
1,432,893
Debtors
6
393,626
304,214
Cash at bank and in hand
614,337
142,991
1,227,154
1,880,098
Creditors: amounts falling due within one year
7
(378,819)
(973,492)
Net current assets
848,335
906,606
Total assets less current liabilities
1,763,649
1,844,352
Creditors: amounts falling due after more than one year
8
(90,103)
(90,103)
Provisions for liabilities
(58,005)
(61,061)
Net assets
1,615,541
1,693,188
Capital and reserves
Called up share capital
111
111
Capital redemption reserve
2
2
Profit and loss reserves
1,615,428
1,693,075
Total equity
1,615,541
1,693,188
TOMPKINS CONSTRUCTION LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 15 May 2026 and are signed on its behalf by:
Mr A M Tompkins
Mr D B Tompkins
Director
Director
Mr A Kenrick
Director
Company registration number 02864176 (England and Wales)
TOMPKINS CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Tompkins Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is Leam Valley Golf Centre, Southam Road, Kites Hardwick, Rugby, Warwickshire, CV23 8AA.

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

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents invoices raised for work done in the year, adjusted for amounts recoverable on contracts, excluding value tax.

1.3
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 machinery
25% reducing balance
Fixtures, fittings & equipment
25% reducing balance
Computer equipment
33% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

TOMPKINS CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
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 that have been incurred in bringing the stocks to their present location and condition.

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.

1.7
Construction contracts

Amounts recoverable on contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.

1.8
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and 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.

1.9
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 in the company's balance sheet 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.

TOMPKINS CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans 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. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
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.

TOMPKINS CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 6 -
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.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees
2025
2024
Number
Number
Total
9
10
TOMPKINS CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 December 2024
351,294
6,305
9,057
254,535
621,191
Disposals
(41,474)
-
0
-
0
(23,937)
(65,411)
At 30 November 2025
309,820
6,305
9,057
230,598
555,780
Depreciation and impairment
At 1 December 2024
321,352
6,305
8,224
202,564
538,445
Depreciation charged in the year
7,485
-
0
300
12,773
20,558
Eliminated in respect of disposals
(41,140)
-
0
-
0
(22,397)
(63,537)
At 30 November 2025
287,697
6,305
8,524
192,940
495,466
Carrying amount
At 30 November 2025
22,123
-
0
533
37,658
60,314
At 30 November 2024
29,942
-
0
833
51,971
82,746
5
Investment property
2025
£
Fair value
At 1 December 2024 and 30 November 2025
855,000

The fair value of the investment properties as at 30 November 2025 has been arrived at on the basis of a valuation undertaken by the directors of the company.

TOMPKINS CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 8 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
50,197
19,774
Other debtors
315,974
246,422
Prepayments and accrued income
27,455
38,018
393,626
304,214
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
5,628
Trade creditors
182,163
236,779
Taxation and social security
67,917
30,716
Other creditors
128,739
700,369
378,819
973,492

Bank loans and overdrafts include loans of £Nil (2024: £5,628) which are secured by fixed and floating charges over the general assets of the company as well as over specific assets and developments.

Other creditors include hire purchase liabilities of £Nil (2024: £48,332) which are secured over the relevant assets.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
90,103
90,103

Other creditors includes a loan of £90,103 (2024 £90,103) which is secured over a specific property owned by the company, 7 Carmelite Court, Whitefriars Street, Coventry, CV1 2DS. This loan is due for repayment after five years.

TOMPKINS CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 9 -
9
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
6,448
10,746
10
Related party transactions

Included within other debtors are loans to directors and close family members of £145,601 (2024: £145,601). The loans are interest free with no fixed date for repayment.

Included within other creditors are loans from directors of £112,802 (2024: £535,639). The loans are interest free with no fixed date for repayment.

11
Directors' transactions

Dividends totalling £141,600 (2024 - £149,850) were paid in the year in respect of shares held by the company's directors.

12
Profit and loss reserves

Profit and loss reserves of £1,615,428 (2024: £1,693,075) include non-distributable reserves relating to fair value adjustments of £253,218 (2024: £253,218).

2025-11-30 2024-12-01 false false false 15 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A M Tompkins Mr D B Tompkins Mr A Kenrick Mrs A Tompkins 02864176 2024-12-01 2025-11-30 02864176 2025-11-30 02864176 2024-11-30 02864176 core:PlantMachinery 2025-11-30 02864176 core:FurnitureFittings 2025-11-30 02864176 core:ComputerEquipment 2025-11-30 02864176 core:MotorVehicles 2025-11-30 02864176 core:PlantMachinery 2024-11-30 02864176 core:FurnitureFittings 2024-11-30 02864176 core:ComputerEquipment 2024-11-30 02864176 core:MotorVehicles 2024-11-30 02864176 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 02864176 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 02864176 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 02864176 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-30 02864176 core:CurrentFinancialInstruments 2025-11-30 02864176 core:CurrentFinancialInstruments 2024-11-30 02864176 core:ShareCapital 2025-11-30 02864176 core:ShareCapital 2024-11-30 02864176 core:CapitalRedemptionReserve 2025-11-30 02864176 core:CapitalRedemptionReserve 2024-11-30 02864176 core:RetainedEarningsAccumulatedLosses 2025-11-30 02864176 core:RetainedEarningsAccumulatedLosses 2024-11-30 02864176 bus:Director1 2024-12-01 2025-11-30 02864176 bus:Director2 2024-12-01 2025-11-30 02864176 bus:Director3 2024-12-01 2025-11-30 02864176 core:PlantMachinery 2024-12-01 2025-11-30 02864176 core:FurnitureFittings 2024-12-01 2025-11-30 02864176 core:ComputerEquipment 2024-12-01 2025-11-30 02864176 core:MotorVehicles 2024-12-01 2025-11-30 02864176 2023-12-01 2024-11-30 02864176 core:PlantMachinery 2024-11-30 02864176 core:FurnitureFittings 2024-11-30 02864176 core:ComputerEquipment 2024-11-30 02864176 core:MotorVehicles 2024-11-30 02864176 2024-11-30 02864176 core:Non-currentFinancialInstruments 2025-11-30 02864176 core:Non-currentFinancialInstruments 2024-11-30 02864176 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 02864176 bus:FRS102 2024-12-01 2025-11-30 02864176 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 02864176 bus:CompanySecretary1 2024-12-01 2025-11-30 02864176 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 02864176 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP