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Company Registration No. 12870223 (England and Wales)
TEM Groundworks Ltd Unaudited accounts for the year ended 30 September 2024
TEM Groundworks Ltd Unaudited accounts Contents
Page
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TEM Groundworks Ltd Company Information for the year ended 30 September 2024
Director
Thomas Moss
Company Number
12870223 (England and Wales)
Registered Office
C/O BATESONS 2 STATHAM COURT STATHAM STREET MACCLESFIELD CHESHIRE SK11 6XN ENGLAND
Accountants
Batesons 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
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TEM Groundworks Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
69,040 
39,827 
Current assets
Inventories
- 
34,280 
Debtors
129,202 
112,807 
Cash at bank and in hand
2,672 
1,518 
131,874 
148,605 
Creditors: amounts falling due within one year
(71,783)
(90,467)
Net current assets
60,091 
58,138 
Total assets less current liabilities
129,131 
97,965 
Provisions for liabilities
Deferred tax
(11,720)
(6,141)
Net assets
117,411 
91,824 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
117,311 
91,724 
Shareholders' funds
117,411 
91,824 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 June 2025 and were signed on its behalf by
Thomas Moss Director Company Registration No. 12870223
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TEM Groundworks Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
TEM Groundworks Ltd is a private company, limited by shares, registered in England and Wales, registration number 12870223. The registered office is C/O BATESONS 2 STATHAM COURT, STATHAM STREET, MACCLESFIELD, CHESHIRE, SK11 6XN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straightline Basis
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
15% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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TEM Groundworks Ltd Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2023
7,570 
22,648 
12,833 
- 
43,051 
Additions
- 
7,678 
32,933 
650 
41,261 
Disposals
- 
(2,000)
(3,250)
- 
(5,250)
At 30 September 2024
7,570 
28,326 
42,516 
650 
79,062 
Depreciation
At 1 October 2023
63 
1,445 
1,716 
- 
3,224 
Charge for the year
152 
3,596 
3,437 
81 
7,266 
On disposals
- 
(468)
- 
- 
(468)
At 30 September 2024
215 
4,573 
5,153 
81 
10,022 
Net book value
At 30 September 2024
7,355 
23,753 
37,363 
569 
69,040 
At 30 September 2023
7,507 
21,203 
11,117 
- 
39,827 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
4,011 
Trade debtors
79,631 
71,384 
Other debtors
49,571 
37,412 
129,202 
112,807 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
12,845 
- 
Trade creditors
29,865 
- 
Taxes and social security
25,267 
16,403 
Other creditors
- 
71,365 
Accruals
3,806 
2,699 
71,783 
90,467 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
11,720 
6,141 
2024 
2023 
£ 
£ 
Provision at start of year
6,141 
1,411 
Charged to the profit and loss account
5,579 
4,730 
Provision at end of year
11,720 
6,141 
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TEM Groundworks Ltd Notes to the Accounts for the year ended 30 September 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan
28,356 
56,816 
73,563 
11,609 
28,356 
56,816 
73,563 
11,609 
10
Transactions with related parties
At the Year End TEM Groundworks Ltd lent £26,681 to TEM Haulage Ltd a company wholly owned by Mr T Moss. This loan was made up as follows: Opening loan balance (£71,365) Bank transfers £98,046 Closing loan balance £26,681
11
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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