TUS Holdings Ltd - Filleted accounts

Registered number

10625315

TUS Holdings Ltd

Filleted Accounts

31 January 2026

TUS Holdings Ltd
Registered number:		10625315
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		528,458			528,458
Investments	4		100			200
			528,558			528,658

Current assets
Debtors	5	35,033			9,762
Investments held as current assets	6	108			108
Cash at bank and in hand		5,194			6,575
		40,335			16,445

Creditors: amounts falling due within one year	7	(147,151)			(165,781)

Net current liabilities			(106,816)			(149,336)

Total assets less current liabilities			421,742			379,322

Creditors: amounts falling due after more than one year	8		(336,201)			(343,112)



Net assets			85,541			36,210

Capital and reserves
Called up share capital			200			200
Revaluation reserve	10		54,288			54,288
Profit and loss account			31,053			(18,278)

Shareholder's funds			85,541			36,210

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 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.




Mr M Beck
Director
Approved by the board on 13 October 2026

TUS Holdings Ltd
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, 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:

	Freehold buildings	not provided
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks 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 (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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	445,343		99,738		545,081
	At 31 January 2026	445,343		99,738		545,081

	Depreciation
	At 1 February 2025	-		16,623		16,623
	At 31 January 2026	-		16,623		16,623

	Net book value
	At 31 January 2026	445,343		83,115		528,458
	At 31 January 2025	445,343		83,115		528,458


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 February 2025					200
	Disposals					(100)

	At 31 January 2026					100


5	Debtors			2026		2025
£					£

	Other debtors			35,033		9,762


6	Investments held as current assets			2026		2025
£					£
	Fair value
	Listed investments			108		108

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments			-		224



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

	Bank loans and overdrafts			35,289		39,200
	Trade creditors			282		170
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			100		100
	Taxation and social security costs			2,122		2,934
	Other creditors			109,358		123,377
				147,151		165,781


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

	Bank loans			336,201		343,112


9	Loans			2026		2025
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			35,289		39,200


10	Revaluation reserve			2026		2025
£					£

	At 1 February 2025			54,288		54,288

	At 31 January 2026			54,288		54,288


11	Controlling party

	The company is controlled by the director by virtue of their shareholding in the company.


12	Other information

	TUS Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	Unit 4 Stonehouse Farm
	Ashby Road
	Woodville
	Swadlincote
	DE11 7BP