T K L Plant Sales And Services Limited 02606292 true 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is that of the sale and hire of plant and equipment Digita Accounts Production Advanced 6.30.9574.0 true Mr M T Lynskey 02606292 2025-01-01 2025-12-31 02606292 2025-12-31 02606292 core:RetainedEarningsAccumulatedLosses 2025-12-31 02606292 core:ShareCapital 2025-12-31 02606292 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 02606292 core:LandBuildings 2025-12-31 02606292 core:DeferredTaxation 2025-12-31 02606292 bus:FRS102 2025-01-01 2025-12-31 02606292 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02606292 bus:FullAccounts 2025-01-01 2025-12-31 02606292 bus:RegisteredOffice 2025-01-01 2025-12-31 02606292 bus:Director2 2025-01-01 2025-12-31 02606292 bus:EntityNoLongerTradingButTradedInPast 2025-01-01 2025-12-31 02606292 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02606292 core:MotorVehicles 2025-01-01 2025-12-31 02606292 countries:England 2025-01-01 2025-12-31 02606292 2024-12-31 02606292 core:LandBuildings 2024-12-31 02606292 core:DeferredTaxation 2024-12-31 02606292 2024-12-31 02606292 core:RetainedEarningsAccumulatedLosses 2024-12-31 02606292 core:ShareCapital 2024-12-31 02606292 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 02606292 core:LandBuildings 2024-12-31 iso4217:GBP

Registration number: 02606292

T K L Plant Sales And Services Limited
trading as TKL Plant Sales and Services Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

T K L Plant Sales And Services Limited
trading as TKL Plant Sales and Services Ltd

Profit and Loss Account for the Year Ended 31 December 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

T K L Plant Sales And Services Limited
trading as TKL Plant Sales and Services Ltd

(Registration number: 02606292)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 51,744 | 51,744
Current assets |  |  |
Cash at bank and in hand |  | 24,198 | 24,198
Creditors: Amounts falling due within one year | 4 | (36,875) | (36,875)
Net current liabilities |  | (12,677) | (12,677)
Total assets less current liabilities |  | 39,067 | 39,067
Provisions for liabilities | 5 | (78) | (78)
Net assets |  | 38,989 | 38,989
Capital and reserves |  |  |
Called up share capital |  | 18,000 | 18,000
Retained earnings |  | 20,989 | 20,989
Shareholders' funds |  | 38,989 | 38,989

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 1 July 2026

......................................... Mr M T Lynskey Director

T K L Plant Sales And Services Limited
trading as TKL Plant Sales and Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Foundary
Common Lane Wath Upon Dearne
Rotherham
South Yorkshire
S63 7DY
United Kingdom

These financial statements were authorised for issue by the director on 1 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor Vehicles | 20% reducing balance

T K L Plant Sales And Services Limited
trading as TKL Plant Sales and Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated 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, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

T K L Plant Sales And Services Limited
trading as TKL Plant Sales and Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 January 2025 | 51,744 | 51,744
At 31 December 2025 | 51,744 | 51,744
Depreciation
Carrying amount
At 31 December 2025 | 51,744 | 51,744
At 31 December 2024 | 51,744 | 51,744

Included within the net book value of land and buildings above is £51,744 (2024 - £51,744) in respect of freehold land and buildings.

4 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Other payables | 36,875 | 36,875

5 | Provisions for liabilities

| Deferred tax £ | Total £
At 1 January 2025 | 78 | 78
At 31 December 2025 | 78 | 78