T & H Contract Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03537452 (England and Wales)

T & H CONTRACT SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M R Aldridge

SECRETARY:

Miss Z J Mansfield

REGISTERED OFFICE:

Unit B1

Endeavour Business Park

Penner Road

Havant

Hampshire

PO9 1QN

REGISTERED NUMBER:

03537452 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Hampshire

PO6 4TY

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

51,557

62,427

51,557

62,427

CURRENT ASSETS

Stocks

2,000

Debtors

6

309,978

424,933

Cash at bank and in hand

252,853

195,632

564,831

622,565

CREDITORS

Amounts falling due within one year

7

175,597

205,115

NET CURRENT ASSETS

389,234

417,450

TOTAL ASSETS LESS CURRENT
LIABILITIES

440,791

479,877

CREDITORS

Amounts falling due after more than one
year

8

(14,162

)

(19,034

)

PROVISIONS FOR LIABILITIES

(8,601

)

(9,847

)

NET ASSETS

418,028

450,996

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

417,028

449,996

SHAREHOLDERS' FUNDS

418,028

450,996

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

M R Aldridge - Director

1.	STATUTORY INFORMATION

T & H Contract Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of services provided during the year excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of four businesses in 2010, 2012 and 2013, is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

20% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

Deferred tax

Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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 shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Taxation

This is provided on the assessable profit of the company at the current prevailing rate or rates. Provision is also made for deferred taxation using the full provision method on timing differences arising between depreciation charge and capital allowances and other timing difference to the extent that the benefit derived thereon is likely to reverse in the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 55 (2025 - 52 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

45,500

AMORTISATION

At 1 April 2025

and 31 March 2026

45,500

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1 April 2025

23,041

110,086

22,661

Additions

829

6,103

158

Disposals

-

At 31 March 2026

23,870

116,189

22,819

DEPRECIATION

At 1 April 2025

11,228

94,110

17,004

Charge for year

4,775

5,520

1,454

Eliminated on disposal

-

At 31 March 2026

16,003

99,630

18,458

NET BOOK VALUE

At 31 March 2026

7,867

16,559

4,361

At 31 March 2025

11,813

15,976

5,657

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2025

116,373

61,254

333,415

Additions

565

5,401

13,056

Disposals

(7,400

)

-

(7,400

)

At 31 March 2026

109,538

66,655

339,071

DEPRECIATION

At 1 April 2025

94,435

54,211

270,988

Charge for year

6,770

4,358

22,877

Eliminated on disposal

(6,351

)

-

(6,351

)

At 31 March 2026

94,854

58,569

287,514

NET BOOK VALUE

At 31 March 2026

14,684

8,086

51,557

At 31 March 2025

21,938

7,043

62,427

Fixed assets, included in the above, which are held under finance leases are as follows:

Motor

vehicles

£

COST

At 1 April 2025

82,500

Transfer to ownership

(60,000

)

At 31 March 2026

22,500

DEPRECIATION

At 1 April 2025

65,625

Charge for year

5,625

Transfer to ownership

(60,000

)

At 31 March 2026

11,250

NET BOOK VALUE

At 31 March 2026

11,250

At 31 March 2025

16,875

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

164,969

182,571

Amounts owed by group undertakings

135,169

235,169

Other debtors

9,840

7,193

309,978

424,933

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

1,668

10,001

Finance leases

3,205

24,057

Trade creditors

60,473

43,436

Taxation and social security

78,231

82,165

Other creditors

32,020

45,456

175,597

205,115

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

-

1,667

Finance leases

14,162

17,367

14,162

19,034

9.	PARENT COMPANY

M R A Holdings (South) Ltd registered in England and Wales.

Registered office address is Unit B1 Endeavour Business Park, Penner Road, Havant, Hampshire, United Kingdom, PO9 1QN.