T.J. Plant Limited - Filleted accounts

T.J. Plant Limited
Registered number:		04035675
Statement of Financial Position
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		51,686			61,211

Current assets
Stocks		15,000			15,000
Debtors	4	33,520			35,835
Cash at bank and in hand		16,943			23,113
		65,463			73,948

Creditors: amounts falling due within one year	5	(67,498)			(61,172)

Net current (liabilities)/assets			(2,035)			12,776

Total assets less current liabilities			49,651			73,987

Creditors: amounts falling due after more than one year	6		(14,505)			(17,572)

Provisions for liabilities			(9,831)			(11,630)


Net assets			25,315			44,785

Capital and reserves
Called up share capital			2			2
Profit and loss account			25,313			44,783

Shareholder's funds			25,315			44,785

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 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.




Glen Robertson
Director
Approved by the board on 20 October 2026

T.J. Plant Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% straight line

	Inventories
	Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction 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. 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 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.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.


2	Employees and directors		2026		2025
Number				Number

	Average number of directors and persons employed by the company		5		5


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 May 2025				289,246
	Additions				38,105
	Disposals				(34,926)
	At 30 April 2026				292,425

	Depreciation
	At 1 May 2025				228,035
	Charge for the year				44,033
	On disposals				(31,329)
	At 30 April 2026				240,739

	Net book value
	At 30 April 2026				51,686
	At 30 April 2025				61,211


4	Debtors		2026		2025
£				£

	Trade debtors		31,054		30,624
	Prepayments		-		565
	Other debtors		2,466		4,646
			33,520		35,835


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

	Bank loans and overdrafts		5,806		9,789
	Obligations under finance lease and hire purchase contracts		14,475		6,180
	Trade creditors		13,184		15,766
	Accruals		3,340		3,140
	Other taxes and social security costs		21,840		20,994
	Other creditors		8,853		5,303
			67,498		61,172


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

	Bank loans		14,505		17,572


7	Other information

	T.J. Plant Limited is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY