1 April 2024 false No description of principal activity Taxfiler 2024.6 14251352business:PrivateLimitedCompanyLtd2024-04-012024-12-31 142513522024-03-31 142513522024-04-012024-12-31 14251352business:AuditExempt-NoAccountantsReport2024-04-012024-12-31 14251352business:FilletedAccounts2024-04-012024-12-31 142513522024-12-31 14251352business:Director12024-04-012024-12-31 14251352business:Director22024-04-012024-12-31 14251352business:RegisteredOffice2024-04-012024-12-31 142513522024-03-31 14251352core:WithinOneYear2024-12-31 14251352core:WithinOneYear2024-03-31 14251352core:AfterOneYear2024-12-31 14251352core:AfterOneYear2024-03-31 14251352core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 14251352core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 14251352core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 14251352core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 14251352core:PreviouslyStatedAmount2024-12-31 14251352core:PreviouslyStatedAmount2024-03-31 14251352business:SmallEntities2024-04-012024-12-31 14251352countries:EnglandWales2024-04-012024-12-31 14251352core:PlantMachinery2024-04-012024-12-31 14251352core:MotorVehicles2024-04-012024-12-31 14251352core:FurnitureFittings2024-04-012024-12-31 14251352core:ComputerEquipment2024-04-012024-12-31 14251352core:IntangibleAssetsOtherThanGoodwill2024-03-31 14251352core:IntangibleAssetsOtherThanGoodwill2024-04-012024-12-31 14251352core:IntangibleAssetsOtherThanGoodwill2024-12-31 14251352core:LandBuildings2024-03-31 14251352core:PlantMachinery2024-03-31 14251352core:MotorVehicles2024-03-31 14251352core:FurnitureFittings2024-03-31 14251352core:ComputerEquipment2024-03-31 14251352core:LandBuildings2024-04-012024-12-31 14251352core:LandBuildings2024-12-31 14251352core:PlantMachinery2024-12-31 14251352core:MotorVehicles2024-12-31 14251352core:FurnitureFittings2024-12-31 14251352core:ComputerEquipment2024-12-31 142513522023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 14251352 (England and Wales)
EARTHWORKS TESTING LTD Unaudited accounts for the period from 1 April 2024 to 31 December 2024
EARTHWORKS TESTING LTD Unaudited accounts Contents
Page
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EARTHWORKS TESTING LTD Company Information for the period from 1 April 2024 to 31 December 2024
Directors
Paul Joseph Morrissey Mike Tominson
Company Number
14251352 (England and Wales)
Registered Office
Suite 2.2 Box Studios Liverpool L5 9UB United Kingdom
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EARTHWORKS TESTING LTD Statement of financial position as at 31 December 2024
31/12/2024 
31/03/2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
11,187 
- 
Tangible assets
296,377 
224,012 
307,564 
224,012 
Current assets
Debtors
1,234,927 
290,109 
Cash at bank and in hand
(46,969)
(20,213)
1,187,958 
269,896 
Creditors: amounts falling due within one year
(791,988)
(291,856)
Net current assets/(liabilities)
395,970 
(21,960)
Total assets less current liabilities
703,534 
202,052 
Creditors: amounts falling due after more than one year
(697,635)
(56,952)
Provisions for liabilities
Deferred tax
(56,952)
- 
Net (liabilities)/assets
(51,053)
145,100 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(51,153)
145,000 
Shareholders' funds
(51,053)
145,100 
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2025 and were signed on its behalf by
Paul Joseph Morrissey Director Company Registration No. 14251352
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EARTHWORKS TESTING LTD Notes to the Accounts for the period from 1 April 2024 to 31 December 2024
1
Statutory information
EARTHWORKS TESTING LTD is a private company, limited by shares, registered in England and Wales, registration number 14251352. The registered office is Suite 2.2, Box Studios, Liverpool, L5 9UB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Reducing Balance
Fixtures & fittings
20% Straight Line & 25% Straight Line
Computer equipment
25% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
- 
Additions
12,481 
At 31 December 2024
12,481 
Amortisation
At 1 April 2024
- 
Charge for the period
1,294 
At 31 December 2024
1,294 
Net book value
At 31 December 2024
11,187 
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EARTHWORKS TESTING LTD Notes to the Accounts for the period from 1 April 2024 to 31 December 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
60,833 
76,286 
89,095 
23,342 
8,837 
258,393 
Additions
53,336 
91,560 
- 
15,396 
13,506 
173,798 
Disposals
- 
- 
(76,795)
- 
- 
(76,795)
At 31 December 2024
114,169 
167,846 
12,300 
38,738 
22,343 
355,396 
Depreciation
At 1 April 2024
- 
15,811 
16,273 
900 
1,397 
34,381 
Charge for the period
- 
26,517 
8,378 
6,928 
3,808 
45,631 
On disposals
- 
- 
(20,993)
- 
- 
(20,993)
At 31 December 2024
- 
42,328 
3,658 
7,828 
5,205 
59,019 
Net book value
At 31 December 2024
114,169 
125,518 
8,642 
30,910 
17,138 
296,377 
At 31 March 2024
60,833 
60,475 
72,822 
22,442 
7,440 
224,012 
6
Debtors
31/12/2024 
31/03/2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
541,636 
443,282 
Accrued income and prepayments
12,737 
6,899 
Other debtors
660,393 
(161,072)
1,214,766 
289,109 
Amounts falling due after more than one year
Other debtors
20,161 
1,000 
7
Creditors: amounts falling due within one year
31/12/2024 
31/03/2024 
£ 
£ 
VAT
223,191 
67,941 
Trade creditors
172,965 
108,863 
Taxes and social security
386,306 
94,139 
Other creditors
6,799 
2,418 
Accruals
2,727 
18,495 
791,988 
291,856 
8
Creditors: amounts falling due after more than one year
31/12/2024 
31/03/2024 
£ 
£ 
Other creditors
697,635 
- 
Taxes and social security
- 
56,952 
697,635 
56,952 
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EARTHWORKS TESTING LTD Notes to the Accounts for the period from 1 April 2024 to 31 December 2024
9
Average number of employees
During the period the average number of employees was 42 (31/03/2024: 21).
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