TTT CONSTRUCTION LIMITED - Filleted accounts

Registered number

07495192

TTT CONSTRUCTION LIMITED

Filleted Accounts

31 January 2026

TTT CONSTRUCTION LIMITED
Registered number:		07495192
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		129,698			92,194

Current assets
Debtors	4	161,638			71,740
Cash at bank and in hand		82,955			83,445
		244,593			155,185

Creditors: amounts falling due within one year	5	(134,832)			(122,179)

Net current assets			109,761			33,006

Total assets less current liabilities			239,459			125,200

Creditors: amounts falling due after more than one year	6		(26,759)			(13,994)

Provisions for liabilities			(24,643)			(17,517)


Net assets			188,057			93,689

Capital and reserves
Called up share capital			101			101
Profit and loss account			187,956			93,588

Shareholders' funds			188,057			93,689

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R Robson
Director
Approved by the board on 15 October 2026

TTT CONSTRUCTION LIMITED
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at the following rates

	Plant and machinery			25% reducing balance
	Motor vehicles			25% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		2


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 February 2025			63,704		170,853		234,557
	Additions			3,900		69,985		73,885
	Disposals			-		(44,494)		(44,494)
	At 31 January 2026			67,604		196,344		263,948

	Depreciation
	At 1 February 2025			33,988		108,375		142,363
	Charge for the year			8,056		27,179		35,235
	On disposals			-		(43,348)		(43,348)
	At 31 January 2026			42,044		92,206		134,250

	Net book value
	At 31 January 2026			25,560		104,138		129,698
	At 31 January 2025			29,716		62,478		92,194


4	Debtors					2026		2025
£							£

	Trade debtors					82,760		24,383
	Other debtors					78,878		47,357
						161,638		71,740


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					3,333		10,000
	Obligations under finance lease and hire purchase contracts					50,475		38,091
	Trade creditors					27,917		19,649
	Taxation and social security costs					36,457		31,492
	Other creditors					16,650		22,947
						134,832		122,179


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		3,333
	Obligations under finance lease and hire purchase contracts					26,759		10,661
						26,759		13,994


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	R Robson
	Directors loan account	20,947		(63,867)		59,570		16,650

		20,947		(63,867)		59,570		16,650


8	Other information

	TTT CONSTRUCTION LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	17 Brooke Close
	Stanley
	Co Durham
	DH9 6TW