2023-01-012023-12-312023-12-31false11102504TDGP LTD2024-09-17iso4217:GBPxbrli:pure111025042023-01-01111025042023-12-31111025042023-01-012023-12-31111025042022-01-01111025042022-12-31111025042022-01-012022-12-3111102504bus:SmallEntities2023-01-012023-12-3111102504bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3111102504bus:AbridgedAccounts2023-01-012023-12-3111102504bus:PrivateLimitedCompanyLtd2023-01-012023-12-3111102504core:WithinOneYear2023-12-3111102504core:AfterOneYear2023-12-3111102504core:WithinOneYear2022-12-3111102504core:AfterOneYear2022-12-3111102504core:ShareCapital2023-12-3111102504core:SharePremium2023-12-3111102504core:RevaluationReserve2023-12-3111102504core:OtherReservesSubtotal2023-12-3111102504core:RetainedEarningsAccumulatedLosses2023-12-3111102504core:ShareCapital2022-12-3111102504core:SharePremium2022-12-3111102504core:RevaluationReserve2022-12-3111102504core:OtherReservesSubtotal2022-12-3111102504core:RetainedEarningsAccumulatedLosses2022-12-3111102504core:LandBuildings2023-12-3111102504core:PlantMachinery2023-12-3111102504core:Vehicles2023-12-3111102504core:FurnitureFittings2023-12-3111102504core:OfficeEquipment2023-12-3111102504core:NetGoodwill2023-12-3111102504core:IntangibleAssetsOtherThanGoodwill2023-12-3111102504core:ListedExchangeTraded2023-12-3111102504core:UnlistedNon-exchangeTraded2023-12-3111102504core:LandBuildings2022-12-3111102504core:PlantMachinery2022-12-3111102504core:Vehicles2022-12-3111102504core:FurnitureFittings2022-12-3111102504core:OfficeEquipment2022-12-3111102504core:NetGoodwill2022-12-3111102504core:IntangibleAssetsOtherThanGoodwill2022-12-3111102504core:ListedExchangeTraded2022-12-3111102504core:UnlistedNon-exchangeTraded2022-12-3111102504core:LandBuildings2023-01-012023-12-3111102504core:PlantMachinery2023-01-012023-12-3111102504core:Vehicles2023-01-012023-12-3111102504core:FurnitureFittings2023-01-012023-12-3111102504core:OfficeEquipment2023-01-012023-12-3111102504core:NetGoodwill2023-01-012023-12-3111102504core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111102504core:ListedExchangeTraded2023-01-012023-12-3111102504core:UnlistedNon-exchangeTraded2023-01-012023-12-3111102504core:MoreThanFiveYears2023-01-012023-12-3111102504core:Non-currentFinancialInstruments2023-12-3111102504core:Non-currentFinancialInstruments2022-12-3111102504dpl:CostSales2023-01-012023-12-3111102504dpl:DistributionCosts2023-01-012023-12-3111102504core:LandBuildings2023-01-012023-12-3111102504core:PlantMachinery2023-01-012023-12-3111102504core:Vehicles2023-01-012023-12-3111102504core:FurnitureFittings2023-01-012023-12-3111102504core:OfficeEquipment2023-01-012023-12-3111102504dpl:AdministrativeExpenses2023-01-012023-12-3111102504core:NetGoodwill2023-01-012023-12-3111102504core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111102504dpl:GroupUndertakings2023-01-012023-12-3111102504dpl:ParticipatingInterests2023-01-012023-12-3111102504dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3111102504core:ListedExchangeTraded2023-01-012023-12-3111102504dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3111102504core:UnlistedNon-exchangeTraded2023-01-012023-12-3111102504dpl:CostSales2022-01-012022-12-3111102504dpl:DistributionCosts2022-01-012022-12-3111102504core:LandBuildings2022-01-012022-12-3111102504core:PlantMachinery2022-01-012022-12-3111102504core:Vehicles2022-01-012022-12-3111102504core:FurnitureFittings2022-01-012022-12-3111102504core:OfficeEquipment2022-01-012022-12-3111102504dpl:AdministrativeExpenses2022-01-012022-12-3111102504core:NetGoodwill2022-01-012022-12-3111102504core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111102504dpl:GroupUndertakings2022-01-012022-12-3111102504dpl:ParticipatingInterests2022-01-012022-12-3111102504dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3111102504core:ListedExchangeTraded2022-01-012022-12-3111102504dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3111102504core:UnlistedNon-exchangeTraded2022-01-012022-12-3111102504core:NetGoodwill2023-12-3111102504core:IntangibleAssetsOtherThanGoodwill2023-12-3111102504core:LandBuildings2023-12-3111102504core:PlantMachinery2023-12-3111102504core:Vehicles2023-12-3111102504core:FurnitureFittings2023-12-3111102504core:OfficeEquipment2023-12-3111102504core:AfterOneYear2023-12-3111102504core:WithinOneYear2023-12-3111102504core:ListedExchangeTraded2023-12-3111102504core:UnlistedNon-exchangeTraded2023-12-3111102504core:ShareCapital2023-12-3111102504core:SharePremium2023-12-3111102504core:RevaluationReserve2023-12-3111102504core:OtherReservesSubtotal2023-12-3111102504core:RetainedEarningsAccumulatedLosses2023-12-3111102504core:NetGoodwill2022-12-3111102504core:IntangibleAssetsOtherThanGoodwill2022-12-3111102504core:LandBuildings2022-12-3111102504core:PlantMachinery2022-12-3111102504core:Vehicles2022-12-3111102504core:FurnitureFittings2022-12-3111102504core:OfficeEquipment2022-12-3111102504core:AfterOneYear2022-12-3111102504core:WithinOneYear2022-12-3111102504core:ListedExch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TDGP LTD

Registered Number
11102504
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

TDGP LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

D.B. Ruben

Registered Address

Unit 5 Cromer Hyde Farm Off Green Lane
Lemsford
Welwyn Garden City
AL8 7XD

Registered Number

11102504 (England and Wales)
TDGP LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets346,31256,088
46,31256,088
Current assets
Stocks51,25038,965
Debtors216,123519,473
Cash at bank and on hand402,878235,261
670,251793,699
Creditors amounts falling due within one year(436,550)(591,899)
Net current assets (liabilities)233,701201,800
Total assets less current liabilities280,013257,888
Creditors amounts falling due after one year(52,299)(74,826)
Net assets227,714183,062
Capital and reserves
Called up share capital22
Profit and loss account227,712183,060
Shareholders' funds227,714183,062
The financial statements were approved and authorised for issue by the Director on 17 September 2024, and are signed on its behalf by:
D.B. Ruben
Director
Registered Company No. 11102504
TDGP LTD
Notes to the Financial Statements
for the year ended 31 December 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.
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 policy
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Current taxation
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
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Financial instruments
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.
2.Average number of employees

20232022
Average number of employees during the year43
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2376,233
Additions1,802
At 31 December 2378,035
Depreciation and impairment
At 01 January 2320,145
Charge for year11,578
At 31 December 2331,723
Net book value
At 31 December 2346,312
At 31 December 2256,088