T H STEEL LTD


Directors	HANDS, Edward Leonard
	HANDS, Lindsay Victoria


Registered Address	5 Harwood Close
	Ratby
	Leicester
	LE6 0PT


Registered Number	09548622 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		81,981		48,897
			81,981		48,897
Current assets
Debtors	5	231,789		239,254
Cash at bank and on hand		31,002		14,301
		262,791		253,555
Creditors amounts falling due within one year	6	(37,248)		(59,141)
Net current assets (liabilities)			225,543		194,414
Total assets less current liabilities			307,524		243,311
Creditors amounts falling due after one year	7		(32,171)		-
Net assets			275,353		243,311
Capital and reserves
Called up share capital			2		2
Profit and loss account			275,351		243,309
Shareholders' funds			275,353		243,311

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2026, and are signed on its behalf by:

HANDS, Edward Leonard
Director

HANDS, Lindsay Victoria
Director

Registered Company No. 09548622

T H STEEL LTD

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	18	-
Fixtures and fittings	-	10
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 May 25	10,000	10,000
At 30 April 26	10,000	10,000
Amortisation and impairment
At 01 May 25	10,000	10,000
At 30 April 26	10,000	10,000
Net book value
At 30 April 26	-	-
At 30 April 25	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 May 25	53,528	7,272	68,082	10,107	138,989
Additions	-	2,410	50,995	1,099	54,504
At 30 April 26	53,528	9,682	119,077	11,206	193,493
Depreciation and impairment
At 01 May 25	39,518	1,701	40,965	7,908	90,092
Charge for year	5,353	1,343	13,154	1,570	21,420
At 30 April 26	44,871	3,044	54,119	9,478	111,512
Net book value
At 30 April 26	8,657	6,638	64,958	1,728	81,981
At 30 April 25	14,010	5,571	27,117	2,199	48,897

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	33,848	40,732
Other debtors	190,650	192,110
Prepayments and accrued income	7,291	6,412
Total	231,789	239,254

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	157	636
Taxation and social security	28,855	13,845
Finance lease and HP contracts	6,872	-
Other creditors	133	43,461
Accrued liabilities and deferred income	1,231	1,199
Total	37,248	59,141

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	32,171	-
Total	32,171	-

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	39,043		-