Company Registration No. 06456326 (England and Wales)
Tim Day Construction Ltd
Unaudited accounts
for the year ended 31 December 2025
Tim Day Construction Ltd
Unaudited accounts
Contents
Tim Day Construction Ltd
Company Information
for the year ended 31 December 2025
Secretary
Timonthy Mark Day
Company Number
06456326 (England and Wales)
Registered Office
240 Reculver Road
Herne Bay
Kent
CT6 6QR
England
Accountants
Step Stone Accountancy Limited
240 Reculver Road
Herne Bay
Kent
CT6 6QR
Tim Day Construction Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
41,279
52,924
Cash at bank and in hand
2,348
55,188
Creditors: amounts falling due within one year
(59,288)
(99,571)
Net current (liabilities)/assets
(48,868)
1,209
Total assets less current liabilities
(7,589)
54,133
Creditors: amounts falling due after more than one year
(30,394)
(53,604)
Net (liabilities)/assets
(37,983)
529
Called up share capital
1
1
Profit and loss account
(37,984)
528
Shareholders' funds
(37,983)
529
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 September 2026 and were signed on its behalf by
Timothy Mark Day
Director
Company Registration No. 06456326
Tim Day Construction Ltd
Notes to the Accounts
for the year ended 31 December 2025
Tim Day Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 06456326. The registered office is 240 Reculver Road, Herne Bay, Kent, CT6 6QR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
20% Motor Vehicles
Fixtures & fittings
10% and 25% Reducing Balance
Computer equipment
25% Straight Line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tim Day Construction Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
41,466
71,855
12,048
759
126,128
At 31 December 2025
41,854
71,855
12,048
759
126,516
At 1 January 2025
9,041
58,260
5,808
95
73,204
Charge for the year
8,203
2,719
921
190
12,033
At 31 December 2025
17,244
60,979
6,729
285
85,237
At 31 December 2025
24,610
10,876
5,319
474
41,279
At 31 December 2024
32,425
13,595
6,240
664
52,924
Amounts falling due within one year
Trade debtors
7,903
44,953
Accrued income and prepayments
169
-
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
15,597
42,454
Taxes and social security
3,371
13,261
Loans from directors
8,085
36,194
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
9,167
19,167
8
Average number of employees
During the year the average number of employees was 4 (2024: 5).