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REGISTERED NUMBER: 08187012 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

DEEP SOIL MIXING LTD

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st August 2024










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 2024







DIRECTORS: Mr R L McGall
Mrs V A McGall
Mr M J McGall





REGISTERED OFFICE: Birchwood
Westoning Road
Greenfield
Bedfordshire
MK45 5BJ





REGISTERED NUMBER: 08187012 (England and Wales)





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

BALANCE SHEET
31st August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 525,296 263,939

CURRENT ASSETS
Debtors 5 1,101,463 1,001,636
Cash at bank 545,552 118,438
1,647,015 1,120,074
CREDITORS
Amounts falling due within one year 6 (977,450 ) (546,517 )
NET CURRENT ASSETS 669,565 573,557
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,194,861

837,496

CREDITORS
Amounts falling due after more than one
year

7

(184,690

)

(371,651

)

PROVISIONS FOR LIABILITIES (154,063 ) (65,985 )
NET ASSETS 856,108 399,860

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 856,008 399,760
SHAREHOLDERS' FUNDS 856,108 399,860

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

BALANCE SHEET - continued
31st August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th May 2025 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 2024


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. The principal activity of the business is to provide soil mixing, soil stabilization and land improvement solutions.

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.

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.

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.

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st August 2024


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 12 ) .

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st August 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st September 2023 367,718 442 25,200 18,444 411,804
Additions 288,174 14,750 72,108 2,409 377,441
At 31st August 2024 655,892 15,192 97,308 20,853 789,245
DEPRECIATION
At 1st September 2023 128,365 44 3,780 15,676 147,865
Charge for year 102,946 2,080 9,549 1,509 116,084
At 31st August 2024 231,311 2,124 13,329 17,185 263,949
NET BOOK VALUE
At 31st August 2024 424,581 13,068 83,979 3,668 525,296
At 31st August 2023 239,353 398 21,420 2,768 263,939

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 407,251 340,815
Amounts owed by associates 403,793 505,126
Other debtors 290,419 155,695
1,101,463 1,001,636

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 46,368 52,865
Trade creditors 675,206 281,834
Amounts owed to associates 8,271 -
Taxation and social security 86,358 97,683
Other creditors 161,247 114,135
977,450 546,517

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 15,354 69,773
Other creditors 169,336 301,878
184,690 371,651

DEEP SOIL MIXING LTD (REGISTERED NUMBER: 08187012)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st August 2024


8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 61,722 122,638

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary Shares £2 100 100