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REGISTERED NUMBER: 08187012 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2023

FOR

DEEP SOIL MIXING LTD

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DEEP SOIL MIXING LTD

COMPANY INFORMATION
for the Year Ended 31st August 2023







DIRECTORS: Mr R L McGall
Mrs V A McGall





REGISTERED OFFICE: Birchwood
Westoning Road
Greenfield
Bedfordshire
MK45 5BJ





REGISTERED NUMBER: 08187012 (England and Wales)





ACCOUNTANTS: KJG
100 Barbirolli Square
Manchester
M2 3BD

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

BALANCE SHEET
31st August 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 263,939 85,403

CURRENT ASSETS
Debtors 5 1,001,636 1,290,990
Cash at bank 118,438 271
1,120,074 1,291,261
CREDITORS
Amounts falling due within one year 6 (546,517 ) (932,318 )
NET CURRENT ASSETS 573,557 358,943
TOTAL ASSETS LESS CURRENT LIABILITIES 837,496 444,346

CREDITORS
Amounts falling due after more than one
year

7

(371,651

)

(441,799

)

PROVISIONS FOR LIABILITIES (65,985 ) -
NET ASSETS 399,860 2,547

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 399,760 2,447
SHAREHOLDERS' FUNDS 399,860 2,547

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

BALANCE SHEET - continued
31st August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th February 2024 and were signed on its behalf by:





Mr R L McGall - Director


DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st August 2023


1. STATUTORY INFORMATION

Deep Soil Mixing Ltd is a private company limited by share capital, incorporated in England and Wales, registration number 08187012. The address of the registered office and principal place of business is Birchwood, Westoning Road, Greenfield, Bedfordshire, MK45 5BJ

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets is charged to the profit and loss so as to write off their value, over their estimated useful lives, using the following methods:

Plant and machinery -20% on cost
Fixtures and fittings -20% on cost
Motor vehicles-20% reducing balance
Computer equipment-25% on cost

At each balance sheet date, the Company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any tangible fixed assets have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Government grants
Government grants are recognised on the accrual model and are measured at fair value of the asset receivable. Grants are classified as relating either to other income or to assets. Grants related to other income are recognised in profit or loss over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st August 2023


2. ACCOUNTING POLICIES - continued

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets that are held by the Company under leases which transfer to the Company substantially all the risks and rewards of ownership are classified as being held under finance leases. Leases which do not transfer substantially all the risks and rewards of ownership to the company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the statements of financial position as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability, finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs . Contingent rentals are recognised as expenses in the periods in which they are incurred.

Operating lease payments are recognised as an expense on straight-line basis over the lease term, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed. Contingent rentals arising under operating leases are recognised as an expense in the period in which they are incurred.

Pension costs and other post-retirement benefits
The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank.

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st August 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 13 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st September 2022 146,408 - - 17,759 164,167
Additions 221,310 442 25,200 685 247,637
At 31st August 2023 367,718 442 25,200 18,444 411,804
DEPRECIATION
At 1st September 2022 62,297 - - 16,467 78,764
Charge for year 66,068 44 3,780 (791 ) 69,101
At 31st August 2023 128,365 44 3,780 15,676 147,865
NET BOOK VALUE
At 31st August 2023 239,353 398 21,420 2,768 263,939
At 31st August 2022 84,111 - - 1,292 85,403

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 340,815 666,381
Amounts owed by associates 505,126 353,440
Other debtors 155,695 271,169
1,001,636 1,290,990

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 52,865 33,672
Trade creditors 281,834 632,148
Taxation and social security 97,683 136,601
Other creditors 114,135 129,897
546,517 932,318

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st August 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 69,773 3,559
Other creditors 301,878 438,240
371,651 441,799

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 122,638 37,231

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary Shares £1 100 100