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REGISTERED NUMBER: 07472764 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Earthworks U.k. Limited

Earthworks U.k. Limited (Registered number: 07472764)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Earthworks U.k. Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: P J Treasure





REGISTERED OFFICE: 12 Whiteladies Road
Clifton
Bristol
BS8 1PD





REGISTERED NUMBER: 07472764 (England and Wales)





ACCOUNTANTS: Pure Professionals Limited
Chartered Accountants & Tax Advisers
12 Whiteladies Road
Clifton
Bristol
BS8 1PD

Earthworks U.k. Limited (Registered number: 07472764)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 18,250 25,000
Tangible assets 5 413,598 210,620
431,848 235,620

CURRENT ASSETS
Debtors 6 742,014 423,058
Cash at bank 458,794 611,278
1,200,808 1,034,336
CREDITORS
Amounts falling due within one year 7 657,288 517,695
NET CURRENT ASSETS 543,520 516,641
TOTAL ASSETS LESS CURRENT
LIABILITIES

975,368

752,261

CREDITORS
Amounts falling due after more than one
year

8

78,022

72,799
NET ASSETS 897,346 679,462

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 897,244 679,360
SHAREHOLDERS' FUNDS 897,346 679,462

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Earthworks U.k. Limited (Registered number: 07472764)

Balance Sheet - continued
30 April 2024


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 director and authorised for issue on 17 March 2025 and were signed by:





P J Treasure - Director


Earthworks U.k. Limited (Registered number: 07472764)

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

1. STATUTORY INFORMATION

Earthworks U.k. 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

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.

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 - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 15% 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.

Earthworks U.k. Limited (Registered number: 07472764)

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

2. ACCOUNTING POLICIES - continued

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.

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 30 (2023 - 27 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 67,500
AMORTISATION
At 1 May 2023 42,500
Amortisation for year 6,750
At 30 April 2024 49,250
NET BOOK VALUE
At 30 April 2024 18,250
At 30 April 2023 25,000

Further goodwill of £17,500 was purchased by the company in October 2021 and is being amortised over 10 years.

Earthworks U.k. Limited (Registered number: 07472764)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 172,943 18,141 178,074 10,693 379,851
Additions 141,156 9,909 122,364 1,815 275,244
Disposals - - (63,000 ) - (63,000 )
At 30 April 2024 314,099 28,050 237,438 12,508 592,095
DEPRECIATION
At 1 May 2023 63,028 12,875 89,225 4,103 169,231
Charge for year 37,661 3,035 21,931 1,261 63,888
Eliminated on disposal - - (54,622 ) - (54,622 )
At 30 April 2024 100,689 15,910 56,534 5,364 178,497
NET BOOK VALUE
At 30 April 2024 213,410 12,140 180,904 7,144 413,598
At 30 April 2023 109,915 5,266 88,849 6,590 210,620

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023 69,210
Additions 120,812
At 30 April 2024 190,022
DEPRECIATION
At 1 May 2023 10,382
Charge for year 17,885
At 30 April 2024 28,267
NET BOOK VALUE
At 30 April 2024 161,755
At 30 April 2023 58,828

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 427,384 385,951
Amounts owed by group undertakings 210,103 -
Other debtors 104,527 37,107
742,014 423,058

Earthworks U.k. Limited (Registered number: 07472764)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts (see note 9) 10,119 10,119
Hire purchase contracts 56,466 29,706
Trade creditors 458,548 353,558
Taxation and social security 65,491 79,295
Other creditors 66,664 45,017
657,288 517,695

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans (see note 9) 11,486 20,487
Hire purchase contracts 66,536 52,312
78,022 72,799

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 11,486 20,487

9. LOANS

An analysis of the maturity of loans is given below:

30.4.24 30.4.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,119 10,119

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 11,486 20,487