Acorah Software Products - Accounts Production 16.8.310 false true true false 19 April 2024 30 April 2025 30 April 2025 15660363 Mr T J Browning Mr C Stokes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15660363 2024-04-18 15660363 2025-04-30 15660363 2024-04-19 2025-04-30 15660363 frs-core:CurrentFinancialInstruments 2025-04-30 15660363 frs-core:Non-currentFinancialInstruments 2025-04-30 15660363 frs-core:BetweenOneFiveYears 2025-04-30 15660363 frs-core:MotorVehicles 2025-04-30 15660363 frs-core:MotorVehicles 2024-04-19 2025-04-30 15660363 frs-core:MotorVehicles 2024-04-18 15660363 frs-core:WithinOneYear 2025-04-30 15660363 frs-core:ShareCapital 2025-04-30 15660363 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 15660363 frs-bus:PrivateLimitedCompanyLtd 2024-04-19 2025-04-30 15660363 frs-bus:FilletedAccounts 2024-04-19 2025-04-30 15660363 frs-bus:SmallEntities 2024-04-19 2025-04-30 15660363 frs-bus:AuditExemptWithAccountantsReport 2024-04-19 2025-04-30 15660363 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-19 2025-04-30 15660363 frs-bus:OrdinaryShareClass1 2024-04-19 2025-04-30 15660363 frs-bus:OrdinaryShareClass1 2025-04-30 15660363 frs-bus:Director1 2024-04-19 2025-04-30 15660363 frs-bus:Director2 2024-04-19 2025-04-30 15660363 frs-countries:EnglandWales 2024-04-19 2025-04-30
Registered number: 15660363
TC Construction Group Ltd
Unaudited Financial Statements
For the Period 19 April 2024 to 30 April 2025
Robert Cole & Co
Chartered Certified Accountants
Office 2 Llynfi Enterprise Centre
Heol Ty Gwyn Industrial Estate
Maesteg
CF34 0BQ
TC Construction Group Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
TC Construction Group Ltd
Accountant's Report
For the Period 19 April 2024 to 30 April 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of TC Construction Group Ltd For the Period 19 April 2024 to 30 April 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of TC Construction Group Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of TC Construction Group Ltd , as a body, in accordance with the terms of our engagement letter dated 18 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of TC Construction Group Ltd and state those matters that we have agreed to state to the directors of TC Construction Group Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TC Construction Group Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that TC Construction Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of TC Construction Group Ltd . You consider that TC Construction Group Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of TC Construction Group Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

11 January 2026

Robert Cole & Co
Chartered Certified Accountants
Office 2 Llynfi Enterprise Centre
Heol Ty Gwyn Industrial Estate
Maesteg
CF34 0BQ
Page 1
Page 2
TC Construction Group Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 15660363

| 30 April 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,800
|  |  | 20,800
CURRENT ASSETS
Stocks |  | 2,500 |
Debtors | 5 | 12,000 |
Cash at bank and in hand |  | 1,198 |
|  | 15,698 |
Creditors: Amounts Falling Due Within One Year | 6 | (25,348 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (9,650 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,150
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (14,090 )
NET LIABILITIES |  |  | (2,940 )
CAPITAL AND RESERVES
Allotted, called up and fully paid share capital | 9 |  | 100
Profit and Loss Account |  |  | (3,040 )
SHAREHOLDERS' FUNDS |  |  | (2,940)

Page 2
Page 3
TC Construction Group Ltd
Balance Sheet (continued)
As At 30 April 2025
For the period ending 30 April 2025 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr T J Browning Director
11 January 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
TC Construction Group Ltd
Notes to the Financial Statements
For the Period 19 April 2024 to 30 April 2025
Notes to the Financial Statements
1. General Information
TC Construction Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15660363 . The registered office is 9 Ipswich Road, Penylan, Cardiff, CF23 9XX.
The company was incorporated and commenced trading on 19 April 2024.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
This is the first year in which financial statements have been prepared under FRS 102. These are also the first financial statements presented for the company and are for the period 19 April 2024 to 30 April 2025.
The financial statements are presented in Sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
During the year, the company made a loss of £3,040 and the deficit on the balance sheet amounted to £2,940. The company is reliant on the support of its directors for its continued existence.
2.3. Significant judgements and estimations
The significant accounting policies applied in the application of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
No significant judgements have had to be made by the directors in preparing these financial statements, except with regard to going concern above.
2.4. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 20% Reducing balance

Page 4
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TC Construction Group Ltd
Notes to the Financial Statements (continued)
For the Period 19 April 2024 to 30 April 2025
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.8. 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.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 5
Page 6
TC Construction Group Ltd
Notes to the Financial Statements (continued)
For the Period 19 April 2024 to 30 April 2025
2.9. Taxation - continued
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 19 April 2024 | -
Additions | 20,800
As at 30 April 2025 | 20,800
Net Book Value
As at 30 April 2025 | 20,800
As at 19 April 2024 | -

5. Debtors

| 30 April 2025
--- | ---
| £
Due within one year
Other debtors | 12,000

6. Creditors: Amounts Falling Due Within One Year

| 30 April 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 3,570
Other creditors | 21,778
| 25,348

Page 6
Page 7
TC Construction Group Ltd
Notes to the Financial Statements (continued)
For the Period 19 April 2024 to 30 April 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 30 April 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 14,090

8. Obligations Under Finance Leases and Hire Purchase

| 30 April 2025
--- | ---
| £
The future minimum finance lease payments are as follows:
Not later than one year | 3,570
Later than one year and not later than five years | 14,090
| 17,660
| 17,660

9. Share Capital

| 30 April 2025
--- | ---
Allotted, called up and fully paid | £
100 Ordinary Shares of £ 1.00 each | 100

Shares issued during the period: | £
100 Ordinary Shares of £ 1.00 each | 100

10. Related Party Transactions
The company has an ongoing loan facility amounting to £19,978 from members of key management personnel. The loan is repayble on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within Creditors: amounts falling within one year.
Page 7