TEJK Groundworks Limited - Filleted accounts

Registered number

14177416

TEJK Groundworks Limited

Filleted Accounts

30 June 2026

TEJK Groundworks Limited
Registered number:		14177416
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		13,194			31,697

Current assets
Debtors	4	6,938			1,265
Cash at bank and in hand		31,188			39,555
		38,126			40,820

Creditors: amounts falling due within one year	5	(4,888)			(5,160)

Net current assets			33,238			35,660

Net assets			46,432			67,357

Capital and reserves
Called up share capital			100			100
Profit and loss account			46,332			67,257

Shareholder's funds			46,432			67,357

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr T Lonsdale
Director
Approved by the board on 5 August 2026

TEJK Groundworks Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years
	Motor vehicles	over 4 years

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.



	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 July 2025	69,768		8,000		77,768
	Additions	1,127		-		1,127
	At 30 June 2026	70,895		8,000		78,895

	Depreciation
	At 1 July 2025	40,071		6,000		46,071
	Charge for the year	17,630		2,000		19,630
	At 30 June 2026	57,701		8,000		65,701

	Net book value
	At 30 June 2026	13,194		-		13,194
	At 30 June 2025	29,697		2,000		31,697


4	Debtors			2026		2025
£					£

	Trade debtors			4,034		-
	Other debtors			2,904		1,265
				6,938		1,265


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			3,830		4,106
	Other creditors			1,058		1,054
				4,888		5,160


6	Other information

	TEJK Groundworks Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2 Aspley Grove
	Trawden
	Colne
	BB8 8QX