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Company Registration No. 11299266 (England and Wales)
TGM UTILITIES LTD Unaudited accounts for the year ended 30 April 2026
TGM UTILITIES LTD Unaudited accounts Contents
Page
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TGM UTILITIES LTD Company Information for the year ended 30 April 2026
Director
MARCO GABRIEL TOCACI
Company Number
11299266 (England and Wales)
Registered Office
43 COLEDALE DRIVE STANMORE HA7 2QE ENGLAND
Accountants
EMILIA ACCOUNTANCY LTD 58 STROUD CREDCENT LONDON UK SW15 3EJ
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TGM UTILITIES LTD Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
521,975 
652,530 
Investments
28,600 
21,933 
550,575 
674,463 
Current assets
Debtors
1,672,115 
1,580,084 
Cash at bank and in hand
606,656 
254,546 
2,278,771 
1,834,630 
Creditors: amounts falling due within one year
(1,235,067)
(1,225,331)
Net current assets
1,043,704 
609,299 
Total assets less current liabilities
1,594,279 
1,283,762 
Creditors: amounts falling due after more than one year
(701,917)
(672,863)
Net assets
892,362 
610,899 
Capital and reserves
Profit and loss account
892,362 
610,899 
Shareholders' funds
892,362 
610,899 
For the year ending 30 April 2026 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 15 July 2026 and were signed on its behalf by
MARCO GABRIEL TOCACI Director Company Registration No. 11299266
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TGM UTILITIES LTD Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
TGM UTILITIES LTD is a private company, limited by shares, registered in England and Wales, registration number 11299266. The registered office is 43 COLEDALE DRIVE, STANMORE, HA7 2QE, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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TGM UTILITIES LTD Notes to the Accounts for the year ended 30 April 2026
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2025
103,903 
844,472 
948,375 
Additions
80,000 
5,750 
85,750 
Disposals
- 
(17,198)
(17,198)
At 30 April 2026
183,903 
833,024 
1,016,927 
Depreciation
At 1 May 2025
35,122 
260,723 
295,845 
Charge for the year
21,875 
179,238 
201,113 
On disposals
- 
(2,006)
(2,006)
At 30 April 2026
56,997 
437,955 
494,952 
Net book value
At 30 April 2026
126,906 
395,069 
521,975 
At 30 April 2025
68,781 
583,749 
652,530 
5
Investments
Other investments 
£ 
Valuation at 1 May 2025
21,933 
Additions
6,667 
Valuation at 30 April 2026
28,600 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
80,140 
43,310 
Trade debtors
452,865 
902,631 
Other debtors
548,140 
634,143 
1,081,145 
1,580,084 
Amounts falling due after more than one year
Trade debtors
589,917 
- 
Other debtors
1,053 
- 
590,970 
- 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
158,808 
44,402 
Trade creditors
410,062 
889,586 
Taxes and social security
93,666 
- 
Other creditors
589,917 
291,343 
Accruals
(17,386)
- 
1,235,067 
1,225,331 
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TGM UTILITIES LTD Notes to the Accounts for the year ended 30 April 2026
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
9,872 
Obligations under finance leases and hire purchase contracts
701,917 
657,623 
Taxes and social security
- 
5,368 
701,917 
672,863 
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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