TLW Plant & Contracting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07466648

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		467,323		441,923

			467,323		441,923
CURRENT ASSETS
Debtors	5	949,465		692,912
Cash at bank and in hand		19,971		609

		969,436		693,521
Creditors: Amounts Falling Due Within One Year	6	(521,804 )		(209,280 )

NET CURRENT ASSETS (LIABILITIES)			447,632		484,241

TOTAL ASSETS LESS CURRENT LIABILITIES			914,955		926,164

Creditors: Amounts Falling Due After More Than One Year	7		(157,625 )		(164,759 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(96,604 )		(98,233 )

NET ASSETS			660,726		663,172

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			660,626		663,072

SHAREHOLDERS' FUNDS			660,726		663,172

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TLW Plant & Contracting Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company 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 accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R J Walker

Director

31 March 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

TLW Plant & Contracting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07466648 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of

services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns,

rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a

change attributable to an item of income or expense recognised as other comprehensive income is also recognised

directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or

substantively enacted by the reporting date in the countries where the company operates and generates taxable

income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the

financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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TLW Plant & Contracting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Pensions

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the

company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient

assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If

contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 6)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 January 2025	595,897	100,883	696,780
Additions	111,465	53,415	164,880
Disposals	(112,100 )	(14,995 )	(127,095 )

As at 31 December 2025	595,262	139,303	734,565

Depreciation
As at 1 January 2025	205,984	48,873	254,857
Provided during the period	65,628	15,490	81,118
Disposals	(64,282 )	(4,451 )	(68,733 )

As at 31 December 2025	207,330	59,912	267,242

Net Book Value
As at 31 December 2025	387,932	79,391	467,323

As at 1 January 2025	389,913	52,010	441,923

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	774,465	692,912
Other debtors	175,000	-

	949,465	692,912

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	109,063	118,822
Trade creditors	262,414	8,685
Bank loans and overdrafts	5,175	8,875
Other creditors	30,372	5,929
Taxation and social security	114,780	66,969

	521,804	209,280

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TLW Plant & Contracting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	157,625	159,084
Bank loans	-	5,675

	157,625	164,759

Creditors due within one year includes hire purchase contracts which are secured of £109,063 (2024 - £118,822).

The contracts are secured by the asset to which they relate.

Creditors due after one year includes hire purchase contracts which are secured of £157,625 (2023 - £159,084). The

contracts are secured by the asset to which they relate.

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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