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REGISTERED NUMBER: 11730974 (England and Wales)










Unaudited Financial Statements for the Year Ended 30 June 2024

for

DPG GROUNDWORKS AND CONSTRUCTION LIMITED

DPG GROUNDWORKS AND CONSTRUCTION LIMITED (REGISTERED NUMBER: 11730974)

Contents of the Financial Statements
for the Year Ended 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

DPG GROUNDWORKS AND CONSTRUCTION LIMITED

Company Information
for the Year Ended 30 June 2024







DIRECTORS: D A Parker
B R Edwards





SECRETARY:





REGISTERED OFFICE: 1 Westfield Terrace
Longford
Gloucester
Gloucestershire
GL2 9AZ





REGISTERED NUMBER: 11730974 (England and Wales)





ACCOUNTANTS: CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW

DPG GROUNDWORKS AND CONSTRUCTION LIMITED (REGISTERED NUMBER: 11730974)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 69,296 3,709

CURRENT ASSETS
Debtors 5 64,274 74,598
Cash at bank 19,724 14,033
83,998 88,631
CREDITORS
Amounts falling due within one year 6 95,262 61,694
NET CURRENT (LIABILITIES)/ASSETS (11,264 ) 26,937
TOTAL ASSETS LESS CURRENT
LIABILITIES

58,032

30,646

CREDITORS
Amounts falling due after more than one year 7 (58,023 ) (13,884 )

PROVISIONS FOR LIABILITIES - (927 )
NET ASSETS 9 15,835

CAPITAL AND RESERVES
Called up share capital 9 9
Retained earnings - 15,826
9 15,835

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 10 February 2025 and were signed on its behalf by:





D A Parker - Director


DPG GROUNDWORKS AND CONSTRUCTION LIMITED (REGISTERED NUMBER: 11730974)

Notes to the Financial Statements
for the Year Ended 30 June 2024


1. STATUTORY INFORMATION

DPG Groundworks and Construction 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.

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.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for the assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Computer equipment - 25% 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

DPG GROUNDWORKS AND CONSTRUCTION LIMITED (REGISTERED NUMBER: 11730974)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 July 2023 5,565 1,058 6,623
Additions 68,680 - 68,680
At 30 June 2024 74,245 1,058 75,303
DEPRECIATION
At 1 July 2023 2,357 557 2,914
Charge for year 2,968 125 3,093
At 30 June 2024 5,325 682 6,007
NET BOOK VALUE
At 30 June 2024 68,920 376 69,296
At 30 June 2023 3,208 501 3,709

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
Additions 68,680
At 30 June 2024 68,680
DEPRECIATION
Charge for year 2,327
At 30 June 2024 2,327
NET BOOK VALUE
At 30 June 2024 66,353

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors - 675
Other debtors 64,274 73,923
64,274 74,598

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 5,076 5,111
Hire purchase contracts 10,701 -
Trade creditors 61,225 19,534
Taxation and social security 14,096 29,349
Other creditors 4,164 7,700
95,262 61,694

DPG GROUNDWORKS AND CONSTRUCTION LIMITED (REGISTERED NUMBER: 11730974)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans 8,804 13,884
Hire purchase contracts 49,219 -
58,023 13,884

8. RELATED PARTY DISCLOSURES

At the balance sheet date, a loan of £46,151 (2023: £73,923) was made to a company called Ryman Construction Limited, a company in which one of the directors has an interest.

9. ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling party, they own 100% of the share capital.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
DPG Groundworks and Construction Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DPG Groundworks and Construction Limited for the year ended 30 June 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of DPG Groundworks and Construction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DPG Groundworks and Construction Limited and state those matters that we have agreed to state to the Board of Directors of DPG Groundworks and Construction Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DPG Groundworks and Construction Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DPG Groundworks and Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DPG Groundworks and Construction Limited. You consider that DPG Groundworks and Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DPG Groundworks and Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW


10 February 2025