TNR Construction Limited

TNR Construction Limited
Contents Page
For the year ended 30 April 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

TNR Construction Limited Accountants' Report For the year ended 30 April 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of TNR Construction Limited for the year ended 30 April 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TNR Construction Limited for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of TNR Construction Limited,as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of TNR Construction Limited and state those matters that we have agreed to state to the Board of Directors of TNR Construction Limited,as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TNR Construction Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that TNR Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TNR Construction Limited. You consider that TNR Construction Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of TNR Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 April 2026. .................................................... FDCA Limited Office 2 Bennet's House 21 Leyton Road Harpenden AL5 2HU 01 August 2026 1

TNR Construction Limited
Accountants' Report
For the year ended 30 April 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of TNR Construction Limited for the year ended 30 April 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TNR Construction Limited for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of TNR Construction Limited,as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of TNR Construction Limited and state those matters that we have agreed to state to the Board of Directors of TNR Construction Limited,as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TNR Construction Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that TNR Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TNR Construction Limited. You consider that TNR Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of TNR Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 April 2026.

....................................................

FDCA Limited
Office 2 Bennet's House
21 Leyton Road
Harpenden
AL5 2HU
01 August 2026

1

TNR Construction Limited
Statement of Financial Position
As at 30 April 2026

	Notes	30/04/2026 £	30/04/2025 £
Fixed assets
Tangible fixed assets	3	1,204	1,469
		1,204	1,469
Current assets
Stocks		2,000	5,000
Debtors		9,700	42,500
Cash at bank and in hand		34,174	3,347
		45,874	50,847
Creditors: amount falling due within one year		(46,214)	(51,529)
Net current assets		(340)	(682)

Total assets less current liabilities		864	787
Net assets		864	787

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		764	687
Shareholders' funds		864	787

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 01 August 2026 and were signed by:

-------------------------------
Taner Goren
Director

2

TNR Construction Limited
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

TNR Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 13563884, registration address Office 2, Bennet's House, 21 Leyton Road, Harpenden, AL5 2HU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A, Small Entities, and the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime. The financial statements are presented in pounds sterling, which is the companys functional and presentation currency.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Dividends are recognised as distributions in equity when they have been validly declared or approved and sufficient distributable profits are available. Dividends declared but unpaid at the reporting date are recognised as liabilities. Dividends proposed or declared after the reporting date are not recognised as liabilities at the reporting date.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Cost includes expenditure directly attributable to bringing the asset into working condition for its intended use. Depreciation is charged so as to write off the cost of assets, less any estimated residual value, over their expected useful economic lives.

Tools and equipment expected to be used for more than one accounting period are capitalised where they exceed the companys approved capitalisation threshold and are depreciated over their expected useful economic lives. Lower-value and short-life tools are charged to the income statement when incurred.

Residual values, useful lives and depreciation methods are reviewed where indicators of change arise.

Computer Equipment

18 Reducing Balance

Stocks

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes direct materials, direct labour and an appropriate proportion of production overheads. Provision is made for obsolete, damaged and slow-moving items where appropriate.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 May 2025	1,821	1,821
Additions	-	-
Disposals	-	-
At 30 April 2026	1,821	1,821
Depreciation
At 01 May 2025	352	352
Charge for year	265	265
On disposals	-	-
At 30 April 2026	617	617
Net book values
Closing balance as at 30 April 2026	1,204	1,204
Opening balance as at 01 May 2025	1,469	1,469

4.

Share Capital

Authorised
100 Ordinary shares of £1.00 each

Allotted, called up and fully paid	30/04/2026 £		30/04/2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

3

Registered Number: 13563884
England and Wales
TNR CONSTRUCTION LIMITED

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026