T J Civil Engineering Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07528769

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,652		4,565

			3,652		4,565
CURRENT ASSETS
Stocks	5	68,104		29,628
Debtors	6	46,942		60,073
Cash at bank and in hand		7,123		4,841

		122,169		94,542
Creditors: Amounts Falling Due Within One Year	7	(56,069 )		(63,933 )

NET CURRENT ASSETS (LIABILITIES)			66,100		30,609

TOTAL ASSETS LESS CURRENT LIABILITIES			69,752		35,174

Creditors: Amounts Falling Due After More Than One Year	8		-		(2,244 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(793 )		(966 )

NET ASSETS			68,959		31,964

CAPITAL AND RESERVES
Called up share capital	9		200		200
Profit and Loss Account			68,759		31,764

SHAREHOLDERS' FUNDS			68,959		31,964

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T J Civil Engineering Ltd

Balance Sheet (continued)

As At 31 December 2025

For the 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.

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 James Anderson Director	Mr Terry Palmer Director
29th June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

T J Civil Engineering Ltd Registered number 07528769 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 20 Dunsteads Farm, Trueloves Lane, Ingatestone, Essex, CM4 0NJ.

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.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.4. 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.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

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T J Civil Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. 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 year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	8,667	5,382	14,049

As at 31 December 2025	8,667	5,382	14,049

Depreciation
As at 1 January 2025	5,802	3,682	9,484
Provided during the period	573	340	913

As at 31 December 2025	6,375	4,022	10,397

Net Book Value
As at 31 December 2025	2,292	1,360	3,652

As at 1 January 2025	2,865	1,700	4,565

5. Stocks

	2025	2024
	£	£
Stock	68,104	29,628

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,855	14,058
Prepayments and accrued income	2,751	3,296
T J Civil Management Ltd Debtor	12,897	16,997
VAT Debtor	17,439	25,722

	46,942	60,073

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T J Civil Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	15,690	30,387
Bank loans and overdrafts	2,244	5,000
Corporation tax	31,465	19,562
Other taxes and social security	4,492	1,433
GRP Roofing Loan Account	543	5,780
Accruals and deferred income	1,600	1,460
Directors' loan accounts	35	311

	56,069	63,933

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bounce Back Loan (+1yr)	-	2,244

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

11. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	55,600	50,000

12. Ultimate Controlling Party

The company's ultimate controlling party is Mr & Mrs Palmer and Mr & Mrs Anderson by virtue of their ownership of 100% of the issued share capital in the company.