Company Registration No. 04774561 (England and Wales)
Tomlinson Steel Limited
Unaudited accounts
for the year ended 31 May 2026
Tomlinson Steel Limited
Unaudited accounts
Contents
Tomlinson Steel Limited
Company Information
for the year ended 31 May 2026
Directors
Keith Tomlinson
Susan Tomlinson
Company Number
04774561 (England and Wales)
Registered Office
Unit 32, E.C.L
London Road
Sawston
Cambridgeshire
CB22 3FX
Accountants
Coles Accounting (Cambridge) Limited
Office 6, Unit 1A
Solopark Trading Estate
Station Road, Pampisford
Cambridge
Cambridgeshire
CB22 3HB
Tomlinson Steel Limited
Statement of financial position
as at 31 May 2026
Cash at bank and in hand
19,030
22,536
Creditors: amounts falling due within one year
(21,313)
(26,173)
Net current assets
17,023
24,716
Total assets less current liabilities
17,992
26,009
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
17,861
25,761
Shareholders' funds
17,863
25,763
For the year ending 31 May 2026 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 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 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 of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by
Keith Tomlinson
Director
Company Registration No. 04774561
Tomlinson Steel Limited
Notes to the Accounts
for the year ended 31 May 2026
Tomlinson Steel Limited is a private company, limited by shares, registered in England and Wales, registration number 04774561. The registered office is Unit 32, E.C.L, London Road, Sawston, Cambridgeshire, CB22 3FX.
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
25% reducing balance
Fixtures & fittings
25% reducing balance
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset.
If there is an indication that there has been a significant change in the amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
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.
Tomlinson Steel Limited
Notes to the Accounts
for the year ended 31 May 2026
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.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 June 2025
15,622
4,299
5,819
25,740
At 31 May 2026
15,622
4,299
5,819
25,740
At 1 June 2025
15,476
3,396
5,575
24,447
Charge for the year
37
226
61
324
At 31 May 2026
15,513
3,622
5,636
24,771
At 31 May 2026
109
677
183
969
At 31 May 2025
146
903
244
1,293
Amounts falling due within one year
Trade debtors
15,175
17,634
Tomlinson Steel Limited
Notes to the Accounts
for the year ended 31 May 2026
7
Creditors: amounts falling due within one year
2026
2025
Trade creditors
12,761
17,133
Taxes and social security
3,268
4,446
Loans from directors
-
789
8
Transactions with related parties
At the balance sheet date the company owed £nil to the Directors (2025: £789). This amount is unsecured, interest-free and repayable on demand.
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).