Company registration number 3742022 (England and Wales)
T & R S ENGINEERING LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
T & R S ENGINEERING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
T & R S ENGINEERING LTD
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
18,905
-
0
Tangible assets
4
26,710
26,920
45,615
26,920
Current assets
Debtors
5
293,094
254,524
Cash at bank and in hand
434,903
421,231
727,997
675,755
Creditors: amounts falling due within one year
6
(232,424)
(221,074)
Net current assets
495,573
454,681
Total assets less current liabilities
541,188
481,601
Provisions for liabilities
(5,318)
(5,284)
Net assets
535,870
476,317
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
7
535,770
476,217
Total equity
535,870
476,317

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 June 2026 and are signed on its behalf by:
R Poulton
Director
Company registration number 3742022 (England and Wales)
T & R S ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

T & R S Engineering Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 8 Buccaneer Drive, Fountain Court, Hayfield Lane, Doncaster, South Yorkshire, England, DN9 3QP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
33% straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

T & R S ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% straight line
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

T & R S ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
14
13
3
Intangible fixed assets
Other
£
Cost
At 1 April 2025
-
0
Additions
22,725
At 31 March 2026
22,725
Amortisation and impairment
At 1 April 2025
-
0
Amortisation charged for the year
3,820
At 31 March 2026
3,820
Carrying amount
At 31 March 2026
18,905
At 31 March 2025
-
0
T & R S ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
63,901
Additions
10,502
At 31 March 2026
74,403
Depreciation and impairment
At 1 April 2025
36,981
Depreciation charged in the year
10,712
At 31 March 2026
47,693
Carrying amount
At 31 March 2026
26,710
At 31 March 2025
26,920
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
285,596
247,927
Other debtors
7,498
6,597
293,094
254,524
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
36,926
45,438
Corporation tax
50,881
60,546
Other taxation and social security
99,350
70,427
Other creditors
45,267
44,663
232,424
221,074
T & R S ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
7
Profit and loss reserves
2026
2025
£
£
At the beginning of the year
476,217
412,904
Adjusted balance
476,217
412,904
Profit for the year
209,553
213,313
Dividends declared and paid in the year
(150,000)
(150,000)
At the end of the year
535,770
476,217
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Andrew Cribb BFP FCA
Statutory Auditor:
Xeinadin Audit Limited
Date of audit report:
1 July 2026
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
4,467
40,615
10
Parent company

The immediate parent undertaking is Rendel Limited, a company incorporated and registered in England.

The ultimate controlling party is Ingerop, a company incorporated and registered in France. The consolidated financial statements are available from 18 Rue des Deux Gares, 925000, Rueil-Malmaison, France.

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