REGISTERED NUMBER: 01211728 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

T.H.A. South & Son Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A South

REGISTERED OFFICE:

28 Clayton Road

Hayes

Middlesex

UB3 1AZ

REGISTERED NUMBER:

01211728 (England and Wales)

FIXED ASSETS

Tangible assets

4

293,125

300,925

CURRENT ASSETS

Debtors

5

13,766

13,766

CREDITORS

Amounts falling due within one year

6

76,400

72,243

NET CURRENT LIABILITIES

(62,634

)

(58,477

)

TOTAL ASSETS LESS CURRENT LIABILITIES

230,491

242,448

CREDITORS

Amounts falling due after more than one year

7

278,477

269,866

NET LIABILITIES

(47,986

)

(27,418

)

CAPITAL AND RESERVES

Called up share capital

3,999

3,999

Revaluation reserve

8

369,821

369,821

Retained earnings

(421,806

)

(401,238

)

(47,986

)

(27,418

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

A South - Director

1.	STATUTORY INFORMATION

T.H.A. South & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 November 2024

and 31 October 2025

390,000

818

390,818

DEPRECIATION

At 1 November 2024

89,075

818

89,893

Charge for year

7,800

-

7,800

At 31 October 2025

96,875

818

97,693

NET BOOK VALUE

At 31 October 2025

293,125

-

293,125

At 31 October 2024

300,925

-

300,925

Cost or valuation at 31 October 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2001

84,821

-

84,821

Valuation in 2018

285,000

-

285,000

Cost

20,179

818

20,997

390,000

818

390,818

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

13,766

13,766

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

19,955

19,955

Taxation and social security

9,725

6,218

Other creditors

46,720

46,070

76,400

72,243

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

8,251

8,251

Other creditors

270,226

261,615

278,477

269,866

8.

RESERVES

Revaluation

reserve

£

At 1 November 2024

and 31 October 2025

369,821

9.	RELATED PARTY DISCLOSURES

Included in Other Creditors is an amount due to the director of £270,226 (2024: £261,615).

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is A South by virtue of his 100% shareholding.