Registration number: 07421185

Topcon Construction Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Topcon Construction Limited

(Registration number: 07421185)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	20,554
Current assets
Debtors	5	25,647	6,419
Cash at bank and in hand		2	22,999
		25,649	29,418
Creditors: Amounts falling due within one year	6	(23,548)	(34,465)
Net current assets/(liabilities)		2,101	(5,047)
Total assets less current liabilities		2,101	15,507
Provisions for liabilities		-	(5,140)
Net assets		2,101	10,367
Capital and reserves
Called up share capital	7	99	99
Retained earnings		2,002	10,268
Shareholders' funds		2,101	10,367

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 April 2026 and signed on its behalf by:
 

......................................... Mr J L Clark Director

Topcon Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
35 Louth Road
Scartho
Grimsby
North East Lincs
DN33 2HP

These financial statements were authorised for issue by the Board on 24 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

These financial statements cover the individual entity, Topcon Construction Limited

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Topcon Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction , less estimated residual value over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	16% Reducing Balance

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 3 (2024 - 3).

Topcon Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	80,069	80,069
Disposals	(80,069)	(80,069)
At 31 December 2025	-	-
Depreciation
At 1 January 2025	59,514	59,514
Eliminated on disposal	(59,514)	(59,514)
At 31 December 2025	-	-
Carrying amount
At 31 December 2025	-	-
At 31 December 2024	20,554	20,554

5

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	8	19,228	-
Other debtors		6,419	6,419
		25,647	6,419

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		-	18,095
Amounts owed to Company undertakings and undertakings in which the Company has a participating interest	8	10,970	7,061
Taxation and social security		10,478	7,459
Accruals and deferred income		2,100	1,850
		23,548	34,465

Topcon Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	99	99	99	99

8	Related party transactions

The Company has taken advantage of the small companies exemptions in relation to Section 33 of FRS 102. 'Related Party Disclosures', from disclosing transactions with other members of the Group, in which any subsidiary which is party to the transaction, is wholly owned by the Group.

9	Parent and ultimate parent undertaking

The Company's immediate parent is Topcon Construction Holdings Limited, incorporated in United Kingdom.