COMPANY REGISTRATION NUMBER:
09506204
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TJ Hall Electrical & Mechanical Services Limited |
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Filleted Financial Statements |
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TJ Hall Electrical & Mechanical Services Limited |
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Year ended 31 December 2025
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Directors' responsibilities statement |
1 |
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Statement of financial position |
2 |
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Notes to the financial statements |
3 |
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TJ Hall Electrical & Mechanical Services Limited |
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Directors' Responsibilities Statement |
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Year ended 31 December 2025
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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TJ Hall Electrical & Mechanical Services Limited |
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Statement of Financial Position |
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31 December 2025
Current assets
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Stocks |
5,000 |
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5,000 |
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Debtors |
5 |
5,596,584 |
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4,017,717 |
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Cash at bank and in hand |
136,557 |
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1,061,326 |
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------------ |
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------------ |
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5,738,141 |
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5,084,043 |
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Creditors: amounts falling due within one year |
6 |
3,007,072 |
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2,639,833 |
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Net current assets |
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2,731,069 |
2,444,210 |
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Total assets less current liabilities |
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2,731,069 |
2,444,210 |
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Creditors: amounts falling due after more than one year |
7 |
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– |
5,833 |
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Net assets |
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2,731,069 |
2,438,377 |
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Capital and reserves
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Called up share capital |
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1,000 |
1,000 |
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Profit and loss account |
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2,730,069 |
2,437,377 |
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Shareholders funds |
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2,731,069 |
2,438,377 |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
22 October 2026
, and are signed on behalf of the board by:
Company registration number:
09506204
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TJ Hall Electrical & Mechanical Services Limited |
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Notes to the Financial Statements |
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Year ended 31 December 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 13 Dukes Close, Thurmaston, Leicester, LE4 8EY.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company meets its day-to-day working capital requirements through its own resources. At the balance sheet date, the company continued to have a healthy cash balance and significant net current asset resources amounting to £2.7m. At the time of signing the accounts, the company continues to deliver positive results and is forecast to remain on target for the next 12 months. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The company provides building services. Income is recognised based on the stage of completion of the contract.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Construction contracts
Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred. The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
4
(2024:
6
).
5.
Debtors
|
2025 |
2024 |
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£ |
£ |
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Trade debtors |
243,981 |
14,335 |
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Amounts owed by group undertakings and undertakings in which the company has a participating interest |
4,642,487 |
2,624,227 |
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Amounts owed by customers on construction contracts |
700,789 |
1,046,689 |
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Other debtors |
9,327 |
332,466 |
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5,596,584 |
4,017,717 |
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Presentational adjustments have been made within Debtors for the year ended 31 December 2024 to move £1,232,937 from Trade debtors to Amounts owed by group undertakings and undertakings in which the company has a participating interest and to move £1,046,689 from Other debtors to its own line, amounts owed by customers on construction contracts.
6.
Creditors:
amounts falling due within one year
|
2025 |
2024 |
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£ |
£ |
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Bank loans and overdrafts |
5,833 |
10,000 |
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Trade creditors |
366,807 |
136,316 |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
2,420,578 |
2,420,578 |
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Corporation tax |
97,564 |
2,316 |
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Social security and other taxes |
24,669 |
27,648 |
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Other creditors |
91,621 |
42,975 |
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3,007,072 |
2,639,833 |
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7.
Creditors:
amounts falling due after more than one year
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2025 |
2024 |
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£ |
£ |
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Bank loans and overdrafts |
– |
5,833 |
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------- |
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8.
Summary audit opinion
The auditor's report dated
22 October 2026
was
unqualified
.
The senior statutory auditor was
Helen Tidyman
, for and on behalf of
Sumer Auditco Limited
.
9.
Related party transactions
During the year, sales to Arlen Contract Flooring Limited amounted to £12,235 and purchases amounted to £11,103. Receipts during the year amounted to £12,235 and payments amounted to £11,103. At the year end, £nil (2024: £nil) to/from Arlen Contract Flooring Limited. During the year, purchases from Flor Distribution Limited amounted to £22,109. Payments received during the year amount to £22,109. At the year end, £5,082 (2024: £5,082) was due from Flor Distribution Limited.
10.
Ultimate controlling party
The ultimate parent company is Gordon Hall Limited, a company whose registered office and principal place of business address is 13 Dukes Close, Thurmaston, Leicestershire, LE4 8EY.