2022-10-012023-09-302023-09-30false10381098TCM CIVILS LTD2024-02-0243999iso4217:GBPxbrli:pure103810982022-10-01103810982023-09-30103810982022-10-012023-09-30103810982021-10-01103810982022-09-30103810982021-10-012022-09-3010381098bus:SmallEntities2022-10-012023-09-3010381098bus:AuditExempt-NoAccountantsReport2022-10-012023-09-3010381098bus:FullAccounts2022-10-012023-09-3010381098bus:PrivateLimitedCompanyLtd2022-10-012023-09-3010381098core:WithinOneYear2023-09-3010381098core:AfterOneYear2023-09-3010381098core:WithinOneYear2022-09-3010381098core:AfterOneYear2022-09-3010381098core:ShareCapital2023-09-3010381098core:SharePremium2023-09-3010381098core:RevaluationReserve2023-09-3010381098core:OtherReservesSubtotal2023-09-3010381098core:RetainedEarningsAccumulatedLosses2023-09-3010381098core:ShareCapital2022-09-3010381098core:SharePremium2022-09-3010381098core:RevaluationReserve2022-09-3010381098core:OtherReservesSubtotal2022-09-3010381098core:RetainedEarningsAccumulatedLosses2022-09-3010381098core:LandBuildings2023-09-3010381098core:PlantMachinery2023-09-3010381098core:Vehicles2023-09-3010381098core:FurnitureFittings2023-09-3010381098core:OfficeEquipment2023-09-3010381098core:NetGoodwill2023-09-3010381098core:IntangibleAssetsOtherThanGoodwill2023-09-3010381098core:ListedExchangeTraded2023-09-3010381098core:UnlistedNon-exchangeTraded2023-09-3010381098core:LandBuildings2022-09-3010381098core:PlantMachinery2022-09-3010381098core:Vehicles2022-09-3010381098core:FurnitureFittings2022-09-3010381098core:OfficeEquipment2022-09-3010381098core:NetGoodwill2022-09-3010381098core:IntangibleAssetsOtherThanGoodwill2022-09-3010381098core:ListedExchangeTraded2022-09-3010381098core:UnlistedNon-exchangeTraded2022-09-3010381098core:LandBuildings2022-10-012023-09-3010381098core:PlantMachinery2022-10-012023-09-3010381098core:Vehicles2022-10-012023-09-3010381098core:FurnitureFittings2022-10-012023-09-3010381098core:OfficeEquipment2022-10-012023-09-3010381098core:NetGoodwill2022-10-012023-09-3010381098core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3010381098core:ListedExchangeTraded2022-10-012023-09-3010381098core:UnlistedNon-exchangeTraded2022-10-012023-09-3010381098core:MoreThanFiveYears2022-10-012023-09-3010381098core:Non-currentFinancialInstruments2023-09-3010381098core:Non-currentFinancialInstruments2022-09-3010381098dpl:CostSales2022-10-012023-09-3010381098dpl:DistributionCosts2022-10-012023-09-3010381098core:LandBuildings2022-10-012023-09-3010381098core:PlantMachinery2022-10-012023-09-3010381098core:Vehicles2022-10-012023-09-3010381098core:FurnitureFittings2022-10-012023-09-3010381098core:OfficeEquipment2022-10-012023-09-3010381098dpl:AdministrativeExpenses2022-10-012023-09-3010381098core:NetGoodwill2022-10-012023-09-3010381098core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3010381098dpl:GroupUndertakings2022-10-012023-09-3010381098dpl:ParticipatingInterests2022-10-012023-09-3010381098dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3010381098core:ListedExchangeTraded2022-10-012023-09-3010381098dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3010381098core:UnlistedNon-exchangeTraded2022-10-012023-09-3010381098dpl:CostSales2021-10-012022-09-3010381098dpl:DistributionCosts2021-10-012022-09-3010381098core:LandBuildings2021-10-012022-09-3010381098core:PlantMachinery2021-10-012022-09-3010381098core:Vehicles2021-10-012022-09-3010381098core:FurnitureFittings2021-10-012022-09-3010381098core:OfficeEquipment2021-10-012022-09-3010381098dpl:AdministrativeExpenses2021-10-012022-09-3010381098core:NetGoodwill2021-10-012022-09-3010381098core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-3010381098dpl:GroupUndertakings2021-10-012022-09-3010381098dpl:ParticipatingInterests2021-10-012022-09-3010381098dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-012022-09-3010381098core:ListedExchangeTraded2021-10-012022-09-3010381098dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-012022-09-3010381098core:UnlistedNon-exchangeTraded2021-10-012022-09-3010381098core:NetGoodwill2023-09-3010381098core:IntangibleAssetsOtherThanGoodwill2023-09-3010381098core:LandBuildings2023-09-3010381098core:PlantMachinery2023-09-3010381098core:Vehicles2023-09-3010381098core:FurnitureFittings2023-09-3010381098core:OfficeEquipment2023-09-3010381098core:AfterOneYear2023-09-3010381098core:WithinOneYear2023-09-3010381098core:ListedExchangeTraded2023-09-3010381098core:UnlistedNon-exchangeTraded2023-09-3010381098core:ShareCapital2023-09-3010381098core:SharePremium2023-09-3010381098core:RevaluationReserve2023-09-3010381098core:OtherReservesSubtotal2023-09-3010381098core:RetainedEarningsAccumulatedLosses2023-09-3010381098core:NetGoodwill2022-09-3010381098core:IntangibleAssetsOtherThanGoodwill2022-09-3010381098core:LandBuildings2022-09-3010381098core:PlantMachinery2022-09-3010381098core:Vehicles2022-09-3010381098core:FurnitureFittings2022-09-3010381098core:OfficeEquipment2022-09-3010381098core:AfterOneYear2022-09-3010381098core:WithinOneYear2022-09-3010381098core:ListedExc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TCM CIVILS LTD

Registered Number
10381098
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

TCM CIVILS LTD
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

SZOVERFI, Alexandru

Registered Address

14 Morris Court Close 14 Morris Court Close
Bapchild
Sittingbourne
ME9 9PL

Registered Number

10381098 (England and Wales)
TCM CIVILS LTD
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets352,61842,913
52,61842,913
Current assets
Debtors13274,573
Cash at bank and on hand191,78993,170
191,921167,743
Creditors amounts falling due within one year4(54,085)(67,698)
Net current assets (liabilities)137,836100,045
Total assets less current liabilities190,454142,958
Creditors amounts falling due after one year5(3,031)(9,200)
Net assets187,423133,758
Capital and reserves
Called up share capital22
Profit and loss account187,421133,756
Shareholders' funds187,423133,758
The financial statements were approved and authorised for issue by the Director on 2 February 2024, and are signed on its behalf by:
SZOVERFI, Alexandru
Director
Registered Company No. 10381098
TCM CIVILS LTD
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery56,423
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 October 22-52,05252,052
Additions56,423-56,423
Disposals-(52,052)(52,052)
At 30 September 2356,423-56,423
Depreciation and impairment
At 01 October 22-9,1399,139
Charge for year3,8057,92611,731
On disposals-(17,065)(17,065)
At 30 September 233,805-3,805
Net book value
At 30 September 2352,618-52,618
At 30 September 22-42,91342,913
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables2,2313,649
Bank borrowings and overdrafts1,812114
Taxation and social security50,04263,935
Total54,08567,698
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts3,0319,200
Total3,0319,200