IRIS Accounts Production v26.1.10.61 06257472 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06257472 2025-03-31 06257472 2026-03-31 06257472 2025-04-01 2026-03-31 06257472 2024-03-31 06257472 2024-04-01 2025-03-31 06257472 2025-03-31 06257472 ns15:EnglandWales 2025-04-01 2026-03-31 06257472 ns14:PoundSterling 2025-04-01 2026-03-31 06257472 ns10:Director1 2025-04-01 2026-03-31 06257472 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06257472 ns10:SmallEntities 2025-04-01 2026-03-31 06257472 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06257472 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 06257472 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06257472 ns10:FullAccounts 2025-04-01 2026-03-31 06257472 1 2025-04-01 2026-03-31 06257472 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 06257472 ns10:Director2 2025-04-01 2026-03-31 06257472 ns10:RegisteredOffice 2025-04-01 2026-03-31 06257472 ns5:CurrentFinancialInstruments 2026-03-31 06257472 ns5:CurrentFinancialInstruments 2025-03-31 06257472 ns5:Non-currentFinancialInstruments 2026-03-31 06257472 ns5:Non-currentFinancialInstruments 2025-03-31 06257472 ns5:ShareCapital 2026-03-31 06257472 ns5:ShareCapital 2025-03-31 06257472 ns5:RevaluationReserve 2026-03-31 06257472 ns5:RevaluationReserve 2025-03-31 06257472 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 06257472 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 06257472 ns5:NetGoodwill 2025-04-01 2026-03-31 06257472 ns5:FurnitureFittings 2025-04-01 2026-03-31 06257472 ns5:ComputerEquipment 2025-04-01 2026-03-31 06257472 ns5:NetGoodwill 2025-03-31 06257472 ns5:NetGoodwill 2026-03-31 06257472 ns5:NetGoodwill 2025-03-31 06257472 ns5:FurnitureFittings 2025-03-31 06257472 ns5:ComputerEquipment 2025-03-31 06257472 ns5:FurnitureFittings 2026-03-31 06257472 ns5:ComputerEquipment 2026-03-31 06257472 ns5:FurnitureFittings 2025-03-31 06257472 ns5:ComputerEquipment 2025-03-31 06257472 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 06257472 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 06257472 ns5:CurrentFinancialInstruments 2025-04-01 2026-03-31 06257472 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-03-31 06257472 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-31 06257472 ns5:Secured 2026-03-31 06257472 ns5:Secured 2025-03-31 06257472 ns5:DeferredTaxation 2025-03-31 06257472 ns5:DeferredTaxation 2025-04-01 2026-03-31 06257472 ns5:DeferredTaxation 2026-03-31 06257472 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: 06257472 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

K J TONNER BUILDING SERVICES LTD

K J TONNER BUILDING SERVICES LTD (REGISTERED NUMBER: 06257472) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| K J TONNER BUILDING SERVICES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | K J Tonner

| C E Tonner

| REGISTERED OFFICE: | 39 Merrington Place

| Impington

| Cambridge

| Cambridgeshire

| CB24 9AL

| REGISTERED NUMBER: | 06257472 (England and Wales)

| ACCOUNTANTS: | TC Group

| 1st Floor

| 5-7 Portugal Place

| Cambridge

| Cambridgeshire

| CB5 8AF

K J TONNER BUILDING SERVICES LTD (REGISTERED NUMBER: 06257472) |

BALANCE SHEET

31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 167,002 |  | 160,236 |  |

Investment property | 7 | 2,395,303 |  | 2,395,303 |  |

2,562,305 |  | 2,555,539 |  |

CURRENT ASSETS

Stocks | 50,800 |  | 49,500 |  |

Debtors | 8 | 779,535 |  | 789,891 |  |

Cash and cash equivalents | 652,385 |  | 704,842 |  |

1,482,720 |  | 1,544,233 |  |

CREDITORS

Amounts falling due within one year | 9 | (236,972 | ) | (273,122 | ) |

NET CURRENT ASSETS | 1,245,748 |  | 1,271,111 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,808,053 |  | 3,826,650 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (154,216 | ) | (204,073 | ) |

PROVISIONS FOR LIABILITIES | 12 | (156,029 | ) | (154,338 | ) |

NET ASSETS | 3,497,808 |  | 3,468,239 |  |

CAPITAL AND RESERVES

Called up share capital | 13 | 2 |  | 2 |  |

Investment property

| revaluation reserve | 342,837 |  | 342,837 |  |

Retained earnings | 3,154,969 |  | 3,125,400 |  |

SHAREHOLDERS' FUNDS | 3,497,808 |  | 3,468,239 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

K J TONNER BUILDING SERVICES LTD (REGISTERED NUMBER: 06257472) |

BALANCE SHEET - continued

31 MARCH 2026

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

K J Tonner - Director

K J TONNER BUILDING SERVICES LTD (REGISTERED NUMBER: 06257472) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| K J Tonner Building Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

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

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Revenue recognition

| Revenue is measured at the fair value of the consideration receivable.

| Revenue from services is recognised when those services are performed.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

| Goodwill is carried at cost less accumulated amortisation and impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Motor vans | - | 15% on cost

| Equipment | - | at varying rates on cost

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

K J TONNER BUILDING SERVICES LTD (REGISTERED NUMBER: 06257472) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

3. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2025 - 12 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 70,000 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 70,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

6. | TANGIBLE FIXED ASSETS

| Motor |

| vans |  | Equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 212,520 |  | 343,599 |  | 556,119 |  |

| Additions | 70,577 |  | 6,334 |  | 76,911 |  |

| Disposals | (89,182 | ) | (30,528 | ) | (119,710 | ) |

| At 31 March 2026 | 193,915 |  | 319,405 |  | 513,320 |  |

| DEPRECIATION

| At 1 April 2025 | 144,272 |  | 251,611 |  | 395,883 |  |

| Charge for year | 21,883 |  | 46,004 |  | 67,887 |  |

| Eliminated on disposal | (86,982 | ) | (30,470 | ) | (117,452 | ) |

| At 31 March 2026 | 79,173 |  | 267,145 |  | 346,318 |  |

| NET BOOK VALUE

| At 31 March 2026 | 114,742 |  | 52,260 |  | 167,002 |  |

| At 31 March 2025 | 68,248 |  | 91,988 |  | 160,236 |  |

K J TONNER BUILDING SERVICES LTD (REGISTERED NUMBER: 06257472) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 2,395,303 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2,395,303 |  |

| At 31 March 2025 | 2,395,303 |  |

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2018 | 800,000 |  |

| Valuation in 2019 | 407,000 |  |

| Valuation in 2020 | 495,000 |  |

| Valuation in 2021 | 45,000 |  |

| Valuation in 2022 | 48,000 |  |

| Valuation in 2023 | 131,000 |  |

| Valuation in 2024 | (18,000 | ) |

| Valuation in 2025 | 487,303 |  |

2,395,303 |  |

| If Investment property had not been revalued it would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 1,938,187 |  | 1,938,187 |  |

| The investment property was valued on a fair value basis on 31 March 2025 by the directors .

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 682,815 |  | 630,011 |  |

| Other debtors | 96,720 |  | 159,880 |  |

779,535 |  | 789,891 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 50,986 |  | 43,964 |  |

| Trade creditors | 25,950 |  | 33,323 |  |

| Corporation tax | 28,823 |  | 55,633 |  |

| Social security and other taxes | 110,826 |  | 101,854 |  |

| Other creditors | 20,318 |  | 17,372 |  |

| Directors' loan account | 69 |  | 20,976 |  |

236,972 |  | 273,122 |  |

| The directors' loan account is repayable on demand and interest free.

K J TONNER BUILDING SERVICES LTD (REGISTERED NUMBER: 06257472) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans due within 5 years | 154,216 |  | 204,073 |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 205,202 |  | 248,037 |  |

| Bank Loan is secured by way of a fixed and floating charge over the assets of the Company

12. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 156,029 |  | 154,338 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 154,338 |  |

| Provided during year | 1,691 |  |

| Balance at 31 March 2026 | 156,029 |  |

| The provision for deferred taxation is made up of accelerated capital allowances.

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

14. | OTHER FINANCIAL COMMITMENTS

| At 31st March, the company had total commitments under non cancellable operating leases over the remaining life of those leases of £2,053,932 (2025 £2,071,692).

15. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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