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REGISTERED NUMBER: 02524221 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2024

FOR

TERRAIN GEOTECHNICAL CONSULTANTS LIMITED

TERRAIN GEOTECHNICAL CONSULTANTS LIMITED (REGISTERED NUMBER: 02524221)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TERRAIN GEOTECHNICAL CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: S M Bradshaw
Mrs L A Bradshaw





REGISTERED OFFICE: Old Town Slack Farm
Wadsworth
Hebden Bridge
West Yorkshire
HX7 8TE





REGISTERED NUMBER: 02524221 (England and Wales)





ACCOUNTANTS: Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

TERRAIN GEOTECHNICAL CONSULTANTS LIMITED (REGISTERED NUMBER: 02524221)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,296 1,619
Tangible assets 5 13,226 15,038
Investments 6 569,123 687,330
583,645 703,987

CURRENT ASSETS
Debtors 7 4,688 5,507
Cash at bank 133,503 74,070
138,191 79,577
CREDITORS
Amounts falling due within one year 8 99,911 68,662
NET CURRENT ASSETS 38,280 10,915
TOTAL ASSETS LESS CURRENT
LIABILITIES

621,925

714,902

CAPITAL AND RESERVES
Called up share capital 10 100 100
Fair value reserve 11 13,853 10,739
Retained earnings 607,972 704,063
SHAREHOLDERS' FUNDS 621,925 714,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd January 2025 and were signed on its behalf by:





S M Bradshaw - Director


TERRAIN GEOTECHNICAL CONSULTANTS LIMITED (REGISTERED NUMBER: 02524221)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024

1. STATUTORY INFORMATION

Terrain Geotechnical Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - over 20 years
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

TERRAIN GEOTECHNICAL CONSULTANTS LIMITED (REGISTERED NUMBER: 02524221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1st May 2023
and 30th April 2024 6,465
AMORTISATION
At 1st May 2023 4,846
Amortisation for year 323
At 30th April 2024 5,169
NET BOOK VALUE
At 30th April 2024 1,296
At 30th April 2023 1,619

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1st May 2023 34,990 11,937 21,802 68,729
Additions - - 250 250
At 30th April 2024 34,990 11,937 22,052 68,979
DEPRECIATION
At 1st May 2023 20,836 11,852 21,003 53,691
Charge for year 1,750 21 291 2,062
At 30th April 2024 22,586 11,873 21,294 55,753
NET BOOK VALUE
At 30th April 2024 12,404 64 758 13,226
At 30th April 2023 14,154 85 799 15,038

6. FIXED ASSET INVESTMENTS
Other
investment
£   
COST OR VALUATION
At 1st May 2023 687,330
Disposals (143,387 )
Revaluations 25,180
At 30th April 2024 569,123
NET BOOK VALUE
At 30th April 2024 569,123
At 30th April 2023 687,330

TERRAIN GEOTECHNICAL CONSULTANTS LIMITED (REGISTERED NUMBER: 02524221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

6. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 30th April 2024 is represented by:

Other
investment
£   
Valuation in 2017 234,974
Valuation in 2018 (25,411 )
Valuation in 2019 (13,317 )
Valuation in 2020 (359,244 )
Valuation in 2021 173,723
Valuation in 2022 33,016
Valuation in 2023 (34,764 )
Valuation in 2024 1,238
Cost 558,908
569,123

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,997 1,944
Deferred tax asset 1,032 1,642
Prepayments and accrued income 1,659 1,921
4,688 5,507

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 32 69
Social security and other taxes 222 222
VAT 322 2,745
Directors' current accounts 11,596 14,207
Accrued expenses 87,739 51,419
99,911 68,662

9. DEFERRED TAX
£   
Balance at 1st May 2023 (1,642 )
Provided during year 610
Balance at 30th April 2024 (1,032 )

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

TERRAIN GEOTECHNICAL CONSULTANTS LIMITED (REGISTERED NUMBER: 02524221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

11. RESERVES
Fair
value
reserve
£   
At 1st May 2023 10,739
Fair value adjustment 3,114

At 30th April 2024 13,853