T&J Enterprises (Nottm) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 12339296

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		15,750		19,251
Tangible Assets	5		564,350		564,488

			580,100		583,739
CURRENT ASSETS
Stocks	6	22,000		22,000
Cash at bank and in hand		29,574		34,772

		51,574		56,772
Creditors: Amounts Falling Due Within One Year	7	(64,041 )		(54,443 )

NET CURRENT ASSETS (LIABILITIES)			(12,467 )		2,329

TOTAL ASSETS LESS CURRENT LIABILITIES			567,633		586,068

Creditors: Amounts Falling Due After More Than One Year	8		(210,001 )		(227,854 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,727 )		(2,753 )

NET ASSETS			354,905		355,461

CAPITAL AND RESERVES
Called up share capital	9		2		2
Revaluation reserve	10		130,388		130,388
Profit and Loss Account			224,515		225,071

SHAREHOLDERS' FUNDS			354,905		355,461

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T&J Enterprises (Nottm) Ltd

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 J E Stratford

Director

25 August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

T&J Enterprises (Nottm) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12339296 . The registered office is 45 Gwenbrook Avenue, Beeston, Notts, NG96 4BA.

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 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Freehold	Now nil - was 2% Straight Line
Plant & Machinery	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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T&J Enterprises (Nottm) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	35,001

As at 31 December 2025	35,001

Amortisation
As at 1 January 2025	15,750
Provided during the period	3,501

As at 31 December 2025	19,251

Net Book Value
As at 31 December 2025	15,750

As at 1 January 2025	19,251

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 January 2025	550,000	12,285	19,022	581,307
Additions	-	3,083	366	3,449

As at 31 December 2025	550,000	15,368	19,388	584,756

Depreciation
As at 1 January 2025	-	7,758	9,061	16,819
Provided during the period	-	1,522	2,065	3,587

As at 31 December 2025	-	9,280	11,126	20,406

Net Book Value
As at 31 December 2025	550,000	6,088	8,262	564,350

As at 1 January 2025	550,000	4,527	9,961	564,488

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T&J Enterprises (Nottm) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Cost or valuation as at 31 December 2025 represented by:

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
At cost	550,000	15,368	19,388	584,756

	550,000	15,368	19,388	584,756

The freehold land & property has been revauled to it's current market value of £550,000. The revaluation was performed by the directors.

6. Stocks

	2025	2024
	£	£
Stock	22,000	22,000

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	6,494	7,228
Bank loans and overdrafts	21,233	21,233
Corporation tax	883	1,653
PAYE and NIC control	20,006	5,657
VAT	8,346	16,386
Pension control	-	207
Accruals and deferred income	2,079	2,079
Amounts owed to T and J Electrical Labour Services Ltd	5,000	-

	64,041	54,443

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

	2025	2024
	£	£
Bank loans	210,001	227,854

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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T&J Enterprises (Nottm) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2025	130,388	225,071
Loss for the year and total comprehensive income	-	(556 )

As at 31 December 2025	130,388	224,515

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