K J Tonner Building Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06257472 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

K J TONNER BUILDING SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

167,002

160,236

Investment property

7

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

Investment property

revaluation reserve

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.

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

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.

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

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

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.

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

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.