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REGISTERED NUMBER: 05381038 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

David Curry Groundworks Ltd

David Curry Groundworks Ltd (Registered number: 05381038)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

David Curry Groundworks Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: N Curry
D Curry





REGISTERED OFFICE: Singmoor
Biddlestone
Morpeth
Northumberland
NE65 7DX





REGISTERED NUMBER: 05381038 (England and Wales)





ACCOUNTANTS: AWS Accountancy Limited
3 Berrymoor Court
Northumberland Business Park
Cramlington
Northumberland
NE23 7RZ

David Curry Groundworks Ltd (Registered number: 05381038)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £ £ £
FIXED ASSETS
Tangible assets 4 93,762 110,595

CURRENT ASSETS
Debtors 5 175,153 129,294
Cash at bank 4,609 8,902
179,762 138,196
CREDITORS
Amounts falling due within one year 6 185,943 171,870
NET CURRENT LIABILITIES (6,181 ) (33,674 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,581

76,921

CREDITORS
Amounts falling due after more than one
year

7

(27,687

)

(41,097

)

PROVISIONS FOR LIABILITIES 8 (17,815 ) (21,014 )
NET ASSETS 42,079 14,810

CAPITAL AND RESERVES
Called up share capital 40 40
Retained earnings 42,039 14,770
SHAREHOLDERS' FUNDS 42,079 14,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

David Curry Groundworks Ltd (Registered number: 05381038)

Balance Sheet - continued
31 March 2025


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 1 June 2025 and were signed on its behalf by:





D Curry - Director


David Curry Groundworks Ltd (Registered number: 05381038)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

David Curry Groundworks Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

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


David Curry Groundworks Ltd (Registered number: 05381038)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
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
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 3 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
COST
At 1 April 2024 182,864 5,146 38,350 226,360
Additions 16,510 1,207 - 17,717
Disposals (10,875 ) - - (10,875 )
At 31 March 2025 188,499 6,353 38,350 233,202
DEPRECIATION
At 1 April 2024 95,418 4,211 16,136 115,765
Charge for year 25,128 428 5,553 31,109
Charge written back (7,434 ) - - (7,434 )
At 31 March 2025 113,112 4,639 21,689 139,440
NET BOOK VALUE
At 31 March 2025 75,387 1,714 16,661 93,762
At 31 March 2024 87,446 935 22,214 110,595

David Curry Groundworks Ltd (Registered number: 05381038)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£ £
Trade debtors 20,331 5,802
Other debtors 38,708 27,353
Directors' loan accounts 115,284 96,139
Prepayments 830 -
175,153 129,294

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£ £
Bank loans and overdrafts 3,000 3,000
Trade creditors - 4,173
Tax 69,860 44,270
Social security and other taxes 13,986 12,667
Other creditors 1,200 1,200
Hire purchase < 1 year 19,470 20,901
Vat liability 74,447 82,160
Wages 2,243 1,999
Pension 162 -
Accrued expenses 1,575 1,500
185,943 171,870

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£ £
Bank loans > 1 year 1,500 4,500
Hire purchase > 1 year 26,187 36,597
27,687 41,097

8. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£ £
Deferred tax 17,815 21,014

Deferred tax
£
Balance at 1 April 2024 21,014
Provided during year (3,199 )
Balance at 31 March 2025 17,815

David Curry Groundworks Ltd (Registered number: 05381038)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£ £
N Curry and D Curry
Balance outstanding at start of year 96,139 65,697
Amounts advanced 68,142 47,941
Amounts repaid (48,997 ) (17,499 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 115,284 96,139

David Curry Groundworks Ltd

Report of the Accountants to the Directors of
David Curry Groundworks Ltd

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages one to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






AWS Accountancy Limited
3 Berrymoor Court
Northumberland Business Park
Cramlington
Northumberland
NE23 7RZ


1 June 2025