S J & M Turner Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05714976

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		298		397

			298		397
CURRENT ASSETS
Debtors	6	55,000		68,978
Cash at bank and in hand		32,362		20,284

		87,362		89,262
Creditors: Amounts Falling Due Within One Year	7	(59,150 )		(60,114 )

NET CURRENT ASSETS (LIABILITIES)			28,212		29,148

TOTAL ASSETS LESS CURRENT LIABILITIES			28,510		29,545

NET ASSETS			28,510		29,545

CAPITAL AND RESERVES
Called up share capital	8		6		6
Profit and Loss Account			28,504		29,539

SHAREHOLDERS' FUNDS			28,510		29,545

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S J & M Turner Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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 Robert Turner

Director

28 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

S J & M Turner Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05714976 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.

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, excluding discounts, rebates, value added taxes, and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and 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:

Plant & Machinery	25% Reducing balance
Computer Equipment	25% Reducing balance

2.5. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

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. 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.

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.

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S J & M Turner Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

The average number of employees, including directors, during the year was as follows: 3 (2025: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2025	750,000

As at 30 April 2026	750,000

Amortisation
As at 1 May 2025	750,000

As at 30 April 2026	750,000

Net Book Value
As at 30 April 2026	-

As at 1 May 2025	-

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	4,256	5,288	9,544

As at 30 April 2026	4,256	5,288	9,544

Depreciation
As at 1 May 2025	4,051	5,096	9,147
Provided during the period	51	48	99

As at 30 April 2026	4,102	5,144	9,246

Net Book Value
As at 30 April 2026	154	144	298

As at 1 May 2025	205	192	397

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S J & M Turner Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	55,000	68,978

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	2,034	1,915
Taxation and social security	57,116	58,199

	59,150	60,114

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	6	6

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2026
	£	£	£	£	£
Mr Robert Turner	34,489	27,500	34,489	-	27,500

The above loan is unsecured, interest free and repayable on demand.

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