REGISTERED NUMBER: 05624620 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Tom & Tandy Transport Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Hoyles

M Cowper

REGISTERED OFFICE:

140 Rayne Road

Braintree

Essex

CM7 2QR

BUSINESS ADDRESS:

Unit CB5, Codham Hall

Great Warley

Brentwood

Essex

CM13 3JT

REGISTERED NUMBER:

05624620 (England and Wales)

ACCOUNTANTS:

Baverstocks Group Limited

140 Rayne Road

Braintree

Essex

CM7 2QR

FIXED ASSETS

Tangible assets

4

400,973

349,162

CURRENT ASSETS

Debtors

5

418,312

505,991

Cash at bank

160,793

212,872

579,105

718,863

CREDITORS

Amounts falling due within one year

6

259,873

246,194

NET CURRENT ASSETS

319,232

472,669

TOTAL ASSETS LESS CURRENT LIABILITIES

720,205

821,831

CREDITORS

Amounts falling due after more than one year

7

(99,009

)

(90,532

)

PROVISIONS FOR LIABILITIES

8

(98,785

)

(85,332

)

NET ASSETS

522,411

645,967

CAPITAL AND RESERVES

Called up share capital

200

300

Capital redemption reserve

100

-

Retained earnings

522,111

645,667

SHAREHOLDERS' FUNDS

522,411

645,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 6 August 2026 and were signed on its behalf by:

P J Hoyles - Director

1.	STATUTORY INFORMATION

Tom & Tandy Transport 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced work done, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Equipment

-

20% on reducing balance

Office equipment

-

15% on reducing balance

Commercial vehicles

-

25% on reducing balance

Computer equipment

-

25% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Office

Commercial

Equipment

equipment

vehicles

£

£

£

COST

At 1 April 2025

6,560

2,127

738,863

Additions

238

-

227,581

Disposals

-

-

(210,032

)

At 31 March 2026

6,798

2,127

756,412

DEPRECIATION

At 1 April 2025

4,377

1,340

401,894

Charge for year

485

118

130,501

Eliminated on disposal

-

-

(167,475

)

At 31 March 2026

4,862

1,458

364,920

NET BOOK VALUE

At 31 March 2026

1,936

669

391,492

At 31 March 2025

2,183

787

336,969

Property

Computer

improvements

equipment

Totals

£

£

£

COST

At 1 April 2025

10,000

4,979

762,529

Additions

-

-

227,819

Disposals

-

-

(210,032

)

At 31 March 2026

10,000

4,979

780,316

DEPRECIATION

At 1 April 2025

2,166

3,590

413,367

Charge for year

2,000

347

133,451

Eliminated on disposal

-

-

(167,475

)

At 31 March 2026

4,166

3,937

379,343

NET BOOK VALUE

At 31 March 2026

5,834

1,042

400,973

At 31 March 2025

7,834

1,389

349,162

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Commercial

vehicles

£

COST

At 1 April 2025

368,261

Additions

227,581

At 31 March 2026

595,842

DEPRECIATION

At 1 April 2025

147,803

Charge for year

112,011

At 31 March 2026

259,814

NET BOOK VALUE

At 31 March 2026

336,028

At 31 March 2025

220,458

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

298,700

336,566

Other debtors

7,265

11,625

Other loan

-

156,307

Directors' current accounts

82,272

-

Prepayments

30,075

1,493

418,312

505,991

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,666

10,000

Hire purchase contracts

65,867

41,130

Trade creditors

38,080

34,581

Tax

26,591

25,926

Social security and other taxes

121,612

118,003

Other creditors

1,227

3,972

Directors' current accounts

-

8,132

Accrued expenses

4,830

4,450

259,873

246,194

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

1,667

Hire purchase contracts

99,009

88,865

99,009

90,532

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

98,785

85,332

Deferred

tax

£

Balance at 1 April 2025

85,332

Increase in provision

13,453

Balance at 31 March 2026

98,785

The deferred taxation provision relates solely to short term timing differences between capital allowances and depreciation on qualifying fixed assets.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

M Cowper

Balance outstanding at start of year

-

-

Amounts advanced

34,500

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

34,500

-

P J Hoyles

Balance outstanding at start of year

-

-

Amounts advanced

47,772

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

47,772

-

The company has not charged interest on the overdrawn directors loan accounts.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P J Hoyles.