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08887344 dpl-frs:Item7 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item7 2016-04-01 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item7 2016-03-31 08887344 dpl-frs:CostSales dpl-frs:Item7 2017-03-31 08887344 dpl-frs:DistributionCosts dpl-frs:Item7 2016-04-01 2017-03-31 08887344 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2016-04-01 2017-03-31 08887344 dpl-frs:Item8 2016-04-01 2017-03-31 08887344 dpl-frs:Item8 2016-03-31 08887344 dpl-frs:Item8 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item8 2016-04-01 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item8 2016-03-31 08887344 dpl-frs:CostSales dpl-frs:Item8 2017-03-31 08887344 dpl-frs:DistributionCosts dpl-frs:Item8 2016-04-01 2017-03-31 08887344 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2016-04-01 2017-03-31 08887344 dpl-frs:Item9 2016-04-01 2017-03-31 08887344 dpl-frs:Item9 2016-03-31 08887344 dpl-frs:Item9 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item9 2016-04-01 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item9 2016-03-31 08887344 dpl-frs:CostSales dpl-frs:Item9 2017-03-31 08887344 dpl-frs:DistributionCosts dpl-frs:Item9 2016-04-01 2017-03-31 08887344 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2016-04-01 2017-03-31 08887344 dpl-frs:Item10 2016-04-01 2017-03-31 08887344 dpl-frs:Item10 2016-03-31 08887344 dpl-frs:Item10 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item10 2016-04-01 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item10 2016-03-31 08887344 dpl-frs:CostSales dpl-frs:Item10 2017-03-31 08887344 dpl-frs:DistributionCosts dpl-frs:Item10 2016-04-01 2017-03-31 08887344 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2016-04-01 2017-03-31 08887344 dpl-frs:Item11 2016-04-01 2017-03-31 08887344 dpl-frs:Item11 2016-03-31 08887344 dpl-frs:Item11 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item11 2016-04-01 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item11 2016-03-31 08887344 dpl-frs:CostSales dpl-frs:Item11 2017-03-31 08887344 dpl-frs:DistributionCosts dpl-frs:Item11 2016-04-01 2017-03-31 08887344 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2016-04-01 2017-03-31 08887344 dpl-frs:Item12 2016-04-01 2017-03-31 08887344 dpl-frs:Item12 2016-03-31 08887344 dpl-frs:Item12 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item12 2016-04-01 2017-03-31 08887344 dpl-frs:CostSales dpl-frs:Item12 2016-03-31 08887344 dpl-frs:CostSales dpl-frs:Item12 2017-03-31 08887344 dpl-frs:DistributionCosts dpl-frs:Item12 2016-04-01 2017-03-31 08887344 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2016-04-01 2017-03-31 08887344 1 2016-04-01 2017-03-31 08887344 frs-countries:EnglandWales 2016-04-01 2017-03-31
Registered number: 08887344
Gretton Site Investigations Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2018
V J Hancock & Co. Limited

Chartered Certified Accountants

The Zinc Building
Ventura Park, Broadshires Way
Carterton
Oxfordshire
OX18 1AD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Balance Sheet
Registered number: 08887344
2018 2017
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 352,802 199,284
352,802 199,284
CURRENT ASSETS
Stocks 4 74,215 128,668
Debtors 5 176,120 146,816
Cash at bank and in hand 9,406 23,060
259,741 298,544
Creditors: Amounts Falling Due Within One Year 6 (515,078 ) (376,347 )
NET CURRENT ASSETS (LIABILITIES) (255,337 ) (77,803 )
TOTAL ASSETS LESS CURRENT LIABILITIES 97,465 121,481
Creditors: Amounts Falling Due After More Than One Year 7 (79,674 ) (107,925 )
NET ASSETS 17,791 13,556
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 17,691 13,456
SHAREHOLDERS' FUNDS 17,791 13,556
Page 1
For the year ending 31 March 2018 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 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 Andrew Bollard
15 November 2018

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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.
Rendering of services
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.
1.3. 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Straight Line
Computer Equipment 25% Reducing Balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
1.5. 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.
Page 3
1.6. 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 year 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 asset reflects 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2018 2017
Office and administration 1 1
Manufacturing 2 2
3 3
3. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2017 186,222 24,628 - 210,850
Additions 172,535 52,545 1,130 226,210
As at 31 March 2018 358,757 77,173 1,130 437,060
Depreciation
As at 1 April 2017 4,738 6,828 - 11,566
Provided during the period 56,072 16,557 63 72,692
As at 31 March 2018 60,810 23,385 63 84,258
Net Book Value
As at 31 March 2018 297,947 53,788 1,067 352,802
As at 1 April 2017 181,484 17,800 - 199,284
Page 4
4. Stocks
2018 2017
as restated
£ £
Stock - materials and work in progress 74,215 128,668
74,215 128,668
5. Debtors
2018 2017
as restated
£ £
Due within one year
Trade debtors 115,764 146,816
Other debtors 58,337 -
VAT 2,019 -
176,120 146,816
6. Creditors: Amounts Falling Due Within One Year
2018 2017
as restated
£ £
Net obligations under finance lease and hire purchase contracts 102,145 42,075
Trade creditors 84,677 77,280
Bank loans and overdrafts 46,943 47,076
Corporation tax - 2,255
Other taxes and social security 8,256 8,946
VAT - 97,947
Other creditors 205,792 16,000
Accruals and deferred income 7,374 6,744
Directors' loan accounts 59,891 78,024
515,078 376,347
7. Creditors: Amounts Falling Due After More Than One Year
2018 2017
as restated
£ £
Net obligations under finance lease and hire purchase contracts 79,674 107,925
Page 5
8. Obligations Under Finance Leases and Hire Purchase
2018 2017
as restated
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 102,145 42,075
Between one and five years 79,674 107,925
181,819 150,000
181,819 150,000
9. Share Capital
2018 2017
as restated
Allotted, Called up and fully paid 100 100
Value Number 2018 2017
as restated
Allotted, called up and fully paid £ £ £
Ordinary shares 0 - 100
Ordinary A shares 1.000 65 65 -
Ordinary B shares 1.000 5 5 -
Ordinary C shares 1.000 30 30 -
100 100 100
10. General Information
Gretton Site Investigations Ltd Registered number 08887344 is a limited by shares company incorporated in England & Wales. The Registered Office is The Zinc Building, Ventura Park, Broadshires Way, Carterton, Oxfordshire, OX18 1AD.
Page 6