Tailored Laser And Fabrications Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15454747

Tailored Laser And Fabrications Ltd

Filleted Unaudited Financial Statements

31 January 2026

Tailored Laser And Fabrications Ltd

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	4	4,159	250

Current assets

Stocks		500	–
Debtors	5	2,764	449
Cash at bank and in hand		2,517	26,223
		-------	--------
		5,781	26,672

Creditors: amounts falling due within one year	6	6,796	14,294
		-------	--------
Net current (liabilities)/assets		( 1,015)	12,378
		-------	--------
Total assets less current liabilities		3,144	12,628
		-------	--------
Net assets		3,144	12,628
		-------	--------

Capital and reserves

Called up share capital	4	4
Profit and loss account	3,140	12,624
	-------	--------
Shareholder funds	3,144	12,628
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Tailored Laser And Fabrications Ltd

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

Mr J Davies
Director

Company registration number: 15454747

Tailored Laser And Fabrications Ltd

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Little Meadows, Bradley, Wrexham, LL11 4AR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans. Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.

4. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 February 2025	333	–	333
Additions	2,253	3,042	5,295
	-------	-------	-------
At 31 January 2026	2,586	3,042	5,628
	-------	-------	-------
Depreciation
At 1 February 2025	83	–	83
Charge for the year	626	760	1,386
	-------	-------	-------
At 31 January 2026	709	760	1,469
	-------	-------	-------
Carrying amount
At 31 January 2026	1,877	2,282	4,159
	-------	-------	-------
At 31 January 2025	250	–	250
	-------	-------	-------

5. Debtors

	2026	2025
	£	£
Trade debtors	45	–
Other debtors	2,719	449
	-------	----
	2,764	449
	-------	----

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	6	–
Social security and other taxes	3,106	7,199
Other creditors	3,684	7,095
	-------	--------
	6,796	14,294
	-------	--------

7. Director's advances, credits and guarantees

The director operates a current account with the company. As follows:

		2026
		£
	Opening Balance	2,181
	Movement	528
	Closing Balance	2,709

Interest has not been charged in the year. The loan is repayable on demand.