REGISTERED NUMBER: 07333498 (England and Wales)

TOUR CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J Biggin

Mrs J Biggin

REGISTERED OFFICE:

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

REGISTERED NUMBER:

07333498 (England and Wales)

ACCOUNTANTS:

ApC

Chartered Accountants

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

BANKERS:

NatWest

5 Market Place

Chesterfield

S40 1TJ

FIXED ASSETS

Tangible assets

5

76,302

101,104

CURRENT ASSETS

Debtors

6

879,227

688,897

Cash at bank

210,510

438,570

1,089,737

1,127,467

CREDITORS

Amounts falling due within one year

7

360,844

407,018

NET CURRENT ASSETS

728,893

720,449

TOTAL ASSETS LESS CURRENT LIABILITIES

805,195

821,553

CREDITORS

Amounts falling due after more than one year

8

(32,988

)

(52,149

)

PROVISIONS FOR LIABILITIES

(19,076

)

(25,276

)

NET ASSETS

753,131

744,128

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

753,031

744,028

SHAREHOLDERS' FUNDS

753,131

744,128

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

Mr J Biggin - Director

Mrs J Biggin - Director

1.	STATUTORY INFORMATION

Tour Construction Limited 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.

Significant judgements and estimates

The significant judgements and estimates are as follows:

Amounts recoverable on contracts are valued at cost plus profit earned on that contract to date. This value is supported by certified values on each job by the internal and external surveyors. If the two valuations differ the residual amount is held as amounts recoverable on contracts until completion on the job, where on the final account valuation this amount is then recoverable.

The depreciation policies are set in line with the estimated useful life of the assets, given the use of those assets and changes in technology or legislation. The rates are annually reviewed in line to what the directors believe the assets are worth taken into account the income streams generated by those assets.

Turnover

Turnover represents the value excluding Value Added Tax of construction services provided to customers during the year. In respect of construction services provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Financial instruments

Financial instruments 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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Debtors & creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 13 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

21,626

9,989

244,602

23,291

299,508

DEPRECIATION

At 1 September 2024

17,293

6,752

154,390

19,969

198,404

Charge for year

651

484

22,554

1,113

24,802

At 31 August 2025

17,944

7,236

176,944

21,082

223,206

NET BOOK VALUE

At 31 August 2025

3,682

2,753

67,658

2,209

76,302

At 31 August 2024

4,333

3,237

90,212

3,322

101,104

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

235,387

25,290

Amounts owed by related parties

943

943

Amounts recoverable on contract

622,693

643,000

Prepayments and accrued income

20,204

19,664

879,227

688,897

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

20,461

20,461

Trade creditors

126,645

229,243

Amounts owed to related parties

93,864

9,600

Corporation tax

49,817

42,348

Social security and other taxes

6,236

6,312

VAT

58,198

90,670

Directors' current accounts

1,065

4,047

Accruals and deferred income

4,558

4,337

360,844

407,018

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

32,988

52,149

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary share

£1

100

100

10.	CAPITAL COMMITMENTS

The company had no capital commitments, or contingent liabilities at the balance sheet date.

11.	RELATED PARTY DISCLOSURES

Key management personnel remuneration in the year totalled £25,140 (2024: £25,140).

At balance sheet date £9,3,864 (2024: £9,600) was owed to a related party.

At balance sheet date £943 (2024: £943) was owed from a related party.