2025-04-01 2026-03-31 2026-03-31 false 14691863 TR Joinery Limited 16230 Manufacture of other builders' carpentry and joinery iso4217:GBP xbrli:pure 14691863 2025-04-01 14691863 2026-03-31 14691863 2025-04-01 2026-03-31 14691863 bus:SmallEntities 2025-04-01 2026-03-31 14691863 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14691863 bus:AbridgedAccounts 2025-04-01 2026-03-31 14691863 core:WithinOneYear 2026-03-31 14691863 core:AfterOneYear 2026-03-31 14691863 core:WithinOneYear 2025-04-01 2026-03-31 14691863 core:AfterOneYear 2025-04-01 2026-03-31 14691863 core:CurrentFinancialInstruments 2026-03-31 14691863 core:Non-currentFinancialInstruments 2026-03-31 14691863 core:CurrentFinancialInstruments 2025-04-01 2026-03-31 14691863 core:Non-currentFinancialInstruments 2025-04-01 2026-03-31 14691863 core:LandBuildings 2025-04-01 2026-03-31 14691863 core:FurnitureFittings 2025-04-01 2026-03-31 14691863 core:OfficeEquipment 2025-04-01 2026-03-31 14691863 core:Vehicles 2025-04-01 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core:CapitalRedemptionReserve 2025-03-31 14691863 core:OtherCapitalReserve 2025-03-31 14691863 core:RetainedEarningsAccumulatedLosses 2025-03-31 14691863 core:RetainedEarningsAccumulatedLosses 2024-04-01 14691863 core:ShareCapital 2024-04-01 14691863 core:SharePremium 2024-04-01 14691863 core:RevaluationReserve 2024-04-01 14691863 core:ShareCapital 2024-04-01 2025-03-31 14691863 core:SharePremium 2024-04-01 2025-03-31 14691863 core:RevaluationReserve 2024-04-01 2025-03-31 14691863 core:OtherReservesSubtotal 2024-04-01 2025-03-31 14691863 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 14691863 1 2024-04-01 2025-03-31 14691863 2 2024-04-01 2025-03-31 14691863 core:ShareCapital 1 2024-04-01 2025-03-31 14691863 core:ShareCapital 2 2024-04-01 2025-03-31 14691863 core:SharePremium 1 2024-04-01 2025-03-31 14691863 core:SharePremium 2 2024-04-01 2025-03-31 14691863 core:RevaluationReserve 1 2024-04-01 2025-03-31 14691863 core:RevaluationReserve 2 2024-04-01 2025-03-31 14691863 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TR Joinery Limited
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 14691863
(England and Wales)

# Company Information

For the year ended 31 March 2026

Directors | Reed, Sophie
| Reed, Thomas

Registered office | 22 Wessex Park Bancombe Business Estate
| Somerton
| TA11 6SB

Registered number | 14691863

Accountant | Somerset Accountancy Services Limited
| Unit 22
| Wessex Park
| Bancombe Road, Unit 22
| SOMERTON
| Somerset
| TA11 6SB

# Balance Sheet

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Intangible assets
26,110
29,840
Tangible assets
55,756
58,482
81,866
88,322
Current assets
Stocks
6,014
2,500
Debtors
| 6 |
12,772
4,935
Cash at bank and in hand
19,319
14,636
38,105
22,071
Creditors
Amounts falling due within one year
| 7 |
(96,123)
(78,030)
(96,123)
(78,030)
Net current assets (liabilities)
(58,018)
(55,959)
Total assets less current liabilities
23,848
32,363
Creditors
Amounts falling due after one year
| 8 |
(9,227)
(13,144)
(9,227)
(13,144)
Provisions for liabilities
(3,554)
(2,728)
Net assets (liabilities)
11,067
16,491
Capital and reserves
Called up share capital
| 10 |
2
2
Profit and loss account
11,065
16,489
Total equity
11,067
16,491

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444 (2A) of the Companies Act 2006.

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

Reed, Thomas Reed, Thomas Director |

Company registration number 14691863

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Pensions

### Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

### 2.4. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

### 2.5. Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

### 2.6. Intangible assets and amortisation

Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

### Goodwill

Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

### 2.7. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Plant and machinery
15
Reducing balance
Motor vehicles
25
Reducing balance
Office and computer equipment
33.3
Reducing balance

### 2.8. Stocks and work in progress

Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, inventories are assessed for impairment. If an item of inventory is impaired, the carrying amount is reduced to its selling price less costs to complete and sell, and the impairment loss is recognised immediately in the income statement. When inventories are sold, the carrying amount is recognised as an expense in the period in which the related revenue is recognised.

For long-term contracts where the company provides services or bespoke goods, work in progress is recognised as a contract asset. These are measured by reference to the stage of completion of the contract activity at the reporting date, based on the progress made towards the complete satisfaction of the performance obligations.

### 3. Employees

The average number of employees during the year was 3 (2025: 3).

### 4. Intangible assets

Total
£
Cost
At 1 April 2025
37,300
At 31 March 2026
37,300
Amortisation and impairment
At 1 April 2025
7,460
Charge for the period
3,730
At 31 March 2026
11,190
Net book value
At 31 March 2026
26,110
At 31 March 2025
29,840

### 5. Tangible fixed assets

Total
£
Cost
At 1 April 2025
80,823
Additions
12,199
Disposals
(8,000)
At 31 March 2026
85,022
Depreciation and impairment
At 1 April 2025
22,341
Charge for the period
9,147
Disposals
(2,222)
At 31 March 2026
29,266
Net book value
At 31 March 2026
55,756
At 31 March 2025
58,482

### 6. Debtors

2026
2025
£
£
Trade debtors
12,772
4,935
Total due within one year
12,772
4,935
Total due after one year
-
-
Total
12,772
4,935

### 7. Creditors due within one year

2026
2025
£
£
Bank loans and overdrafts
3,917
3,819
Trade creditors
16,082
22,707
Other creditors
-
(918)
Directors loan account
30,817
37,054
Taxation and social security
16,014
10,068
Accruals and deferred income
29,293
5,300
Total
96,123
78,030

### 8. Creditors due after one year

2026
2025
£
£
Bank loans and overdrafts
9,227
13,144
Total
9,227
13,144

### 9. Deferred Tax

The deferred tax asset and provision consists of the following deferred tax liabilities/(assets):

2026
2025
£
£
Accelerated capital allowances
3,554
2,728
Net deferred tax liabilities/(assets)
3,554
2,728
Deferred tax liabilities
3,554
2,728
Net deferred tax liabilities/(assets)
3,554
2,728

The values of the deferred tax liabilities/(assets) at the balance sheet date have been calculated using the applicable rate when the asset is expected to be realised.

### 10. Share capital

2026
2025
£
£
Allotted, called up and fully paid
A Ordinary
1
1
B Ordinary
1
1
Total
2
2