Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04927315 Mr Peter Tonks Mrs Lorraine Tonks Mrs Lorraine Tonks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04927315 2024-12-31 04927315 2025-12-31 04927315 2025-01-01 2025-12-31 04927315 frs-core:CurrentFinancialInstruments 2025-12-31 04927315 frs-core:BetweenOneFiveYears 2025-12-31 04927315 frs-core:ComputerEquipment 2025-12-31 04927315 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04927315 frs-core:ComputerEquipment 2024-12-31 04927315 frs-core:NetGoodwill 2025-12-31 04927315 frs-core:NetGoodwill 2025-01-01 2025-12-31 04927315 frs-core:NetGoodwill 2024-12-31 04927315 frs-core:MotorVehicles 2025-12-31 04927315 frs-core:MotorVehicles 2025-01-01 2025-12-31 04927315 frs-core:MotorVehicles 2024-12-31 04927315 frs-core:PlantMachinery 2025-12-31 04927315 frs-core:PlantMachinery 2025-01-01 2025-12-31 04927315 frs-core:PlantMachinery 2024-12-31 04927315 frs-core:WithinOneYear 2025-12-31 04927315 frs-core:ShareCapital 2025-12-31 04927315 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04927315 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04927315 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04927315 frs-bus:SmallEntities 2025-01-01 2025-12-31 04927315 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04927315 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04927315 frs-bus:Director1 2025-01-01 2025-12-31 04927315 frs-bus:Director2 2025-01-01 2025-12-31 04927315 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04927315 frs-countries:EnglandWales 2025-01-01 2025-12-31 04927315 2023-12-31 04927315 2024-12-31 04927315 2024-01-01 2024-12-31 04927315 frs-core:CurrentFinancialInstruments 2024-12-31 04927315 frs-core:BetweenOneFiveYears 2024-12-31 04927315 frs-core:WithinOneYear 2024-12-31 04927315 frs-core:ShareCapital 2024-12-31 04927315 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04927315
P.J. Tonks Homes Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
One Six O Limited t/a Wychbury Lee
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04927315
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,446 3,900
3,446 3,900
CURRENT ASSETS
Stocks 6 149,798 149,798
Debtors 7 78,917 44,880
Cash at bank and in hand 304,572 285,017
533,287 479,695
Creditors: Amounts Falling Due Within One Year 8 (86,571 ) (70,900 )
NET CURRENT ASSETS (LIABILITIES) 446,716 408,795
TOTAL ASSETS LESS CURRENT LIABILITIES 450,162 412,695
PROVISIONS FOR LIABILITIES
Deferred Taxation (862 ) (741 )
NET ASSETS 449,300 411,954
CAPITAL AND RESERVES
Called up share capital 10 4 4
Income Statement 449,296 411,950
SHAREHOLDERS' FUNDS 449,300 411,954
Page 1
Page 2
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 Income Statement.
On behalf of the board
Mrs Lorraine Tonks
Director
07/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
P.J. Tonks Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04927315 . The registered office is Oakmead, Rear Of 154 Plantsbrook Road, Sutton Coldfield, West Midlands, B76 1HL.
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 represents amounts receivable for construction work and rental income, excluding value added tax.
Revenue from construction contracts is recognised by reference to the stage of completion where the outcome can be estimated reliably. The stage of completion is determined by reference to costs incurred compared with the estimated total contract costs.
Rental income is recognised on a straight-line basis over the term of the tenancy.
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 the income statement over its estimated economic life of twenty 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:
Plant & Machinery 10% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes direct expenditure and an appropriate proportion of attributable overheads.
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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 5,000
As at 31 December 2025 5,000
Amortisation
As at 1 January 2025 5,000
As at 31 December 2025 5,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 2,243 44,389 2,678 49,310
Additions - - 749 749
As at 31 December 2025 2,243 44,389 3,427 50,059
Depreciation
As at 1 January 2025 1,938 41,501 1,971 45,410
Provided during the period 31 722 450 1,203
As at 31 December 2025 1,969 42,223 2,421 46,613
Net Book Value
As at 31 December 2025 274 2,166 1,006 3,446
As at 1 January 2025 305 2,888 707 3,900
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Page 5
6. Stocks
2025 2024
£ £
Stocks 149,798 149,798
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,400 6,000
Other debtors 76,517 38,880
78,917 44,880
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 842 26,850
Other creditors 40,066 1,961
Taxation and social security 45,663 42,089
86,571 70,900
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 5,114 -
Later than one year and not later than five years 10,654 -
15,768 -
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