T & R Supplies Limited - Filleted accounts

Registered number

06992455

T & R Supplies Limited

Filleted Accounts

31 August 2025

T & R Supplies Limited
Registered number:		06992455
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		444,937			372,455

Current assets
Stocks		895			895
Debtors	4	155,124			162,180
Cash at bank and in hand		988			147
		157,007			163,222

Creditors: amounts falling due within one year	5	(210,970)			(138,164)

Net current (liabilities)/assets			(53,963)			25,058

Total assets less current liabilities			390,974			397,513

Creditors: amounts falling due after more than one year	6		(23,907)			(33,548)



Net assets			367,067			363,965

Capital and reserves
Called up share capital			2			2
Profit and loss account			367,065			363,963

Shareholders' funds			367,067			363,965

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Roberts
Director
Approved by the board on 18 May 2026

T & R Supplies Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Property Improvements			25% reducing balance
	Plant and machinery			25% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	16,753		743,210		231,373		991,336
	Additions	29,000		153,496		38,303		220,799
	Disposals	-		(398)		-		(398)
	At 31 August 2025	45,753		896,308		269,676		1,211,737

	Depreciation
	At 1 September 2024	15,024		492,026		111,831		618,881
	Charge for the year	7,682		101,169		39,461		148,312
	On disposals	-		(393)		-		(393)
	At 31 August 2025	22,706		592,802		151,292		766,800

	Net book value
	At 31 August 2025	23,047		303,506		118,384		444,937
	At 31 August 2024	1,729		251,184		119,542		372,455


4	Debtors					2025		2024
£							£

	Trade debtors					153,570		160,626
	Other debtors					1,554		1,554
						155,124		162,180


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					16,824		14,183
	Obligations under finance lease and hire purchase contracts					13,797		12,167
	Trade creditors					84,270		86,198
	Taxation and social security costs					11,487		23,615
	Other creditors					84,592		2,001
						210,970		138,164


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		6,055
	Obligations under finance lease and hire purchase contracts					23,907		27,493
						23,907		33,548


7	Other information

	T & R Supplies Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 8
	Vanguard Trading Estate
	Britannia Road
	Chesterfield
	S40 2TZ