Silverfin false false 31/03/2025 01/04/2024 31/03/2025 RE Headon 11/12/2012 27 August 2025 The principal activities of the Company during the financial year were that of providing trenching services, installing ducting and cabling. 08325446 2025-03-31 08325446 bus:Director1 2025-03-31 08325446 2024-03-31 08325446 core:CurrentFinancialInstruments 2025-03-31 08325446 core:CurrentFinancialInstruments 2024-03-31 08325446 core:Non-currentFinancialInstruments 2025-03-31 08325446 core:Non-currentFinancialInstruments 2024-03-31 08325446 core:ShareCapital 2025-03-31 08325446 core:ShareCapital 2024-03-31 08325446 core:RetainedEarningsAccumulatedLosses 2025-03-31 08325446 core:RetainedEarningsAccumulatedLosses 2024-03-31 08325446 core:PlantMachinery 2024-03-31 08325446 core:Vehicles 2024-03-31 08325446 core:OfficeEquipment 2024-03-31 08325446 core:PlantMachinery 2025-03-31 08325446 core:Vehicles 2025-03-31 08325446 core:OfficeEquipment 2025-03-31 08325446 bus:OrdinaryShareClass1 2025-03-31 08325446 2024-04-01 2025-03-31 08325446 bus:FilletedAccounts 2024-04-01 2025-03-31 08325446 bus:SmallEntities 2024-04-01 2025-03-31 08325446 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08325446 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08325446 bus:Director1 2024-04-01 2025-03-31 08325446 core:PlantMachinery core:TopRangeValue 2024-04-01 2025-03-31 08325446 core:Vehicles core:TopRangeValue 2024-04-01 2025-03-31 08325446 core:OfficeEquipment core:TopRangeValue 2024-04-01 2025-03-31 08325446 2023-04-01 2024-03-31 08325446 core:PlantMachinery 2024-04-01 2025-03-31 08325446 core:Vehicles 2024-04-01 2025-03-31 08325446 core:OfficeEquipment 2024-04-01 2025-03-31 08325446 core:Non-currentFinancialInstruments 2024-04-01 2025-03-31 08325446 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 08325446 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 08325446 (England and Wales)

TRENCHING & UTILITY SERVICES LTD

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

TRENCHING & UTILITY SERVICES LTD

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

TRENCHING & UTILITY SERVICES LTD

STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
TRENCHING & UTILITY SERVICES LTD

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 17,882 35,583
17,882 35,583
Current assets
Debtors 4 32,513 29,396
Cash at bank and in hand 29,573 19,913
62,086 49,309
Creditors: amounts falling due within one year 5 ( 56,394) ( 43,102)
Net current assets 5,692 6,207
Total assets less current liabilities 23,574 41,790
Creditors: amounts falling due after more than one year 6 ( 19,516) ( 34,631)
Net assets 4,058 7,159
Capital and reserves
Called-up share capital 7 100 100
Profit and loss account 3,958 7,059
Total shareholder's funds 4,058 7,159

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Trenching & Utility Services Ltd (registered number: 08325446) were approved and authorised for issue by the Director on 27 August 2025. They were signed on its behalf by:

RE Headon
Director
TRENCHING & UTILITY SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
TRENCHING & UTILITY SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Trenching & Utility Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 16 Mayflower Gardens Nailsea, Bristol, BS48 1QW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery 4 years straight line
Vehicles 4 years straight line
Office equipment 3 years straight line
Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

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 rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 3 3

3. Tangible assets

Plant and machinery Vehicles Office equipment Total
£ £ £ £
Cost
At 01 April 2024 6,779 112,179 1,751 120,709
At 31 March 2025 6,779 112,179 1,751 120,709
Accumulated depreciation
At 01 April 2024 5,906 77,697 1,523 85,126
Charge for the financial year 873 16,600 228 17,701
At 31 March 2025 6,779 94,297 1,751 102,827
Net book value
At 31 March 2025 0 17,882 0 17,882
At 31 March 2024 873 34,482 228 35,583

4. Debtors

2025 2024
£ £
Trade debtors 32,513 29,396

5. Creditors: amounts falling due within one year

2025 2024
£ £
Bank loans 7,549 7,362
Trade creditors 116 1,162
Taxation and social security 8,807 10,004
Obligations under finance leases and hire purchase contracts 7,566 7,566
Other creditors 32,356 17,008
56,394 43,102

6. Creditors: amounts falling due after more than one year

2025 2024
£ £
Bank loans 3,950 11,499
Obligations under finance leases and hire purchase contracts 15,566 23,132
19,516 34,631

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100

8. Related party transactions

Transactions with the entity's director

2025 2024
£ £
Amounts owed to the director 29,367 14,219

Dividends of £15,000 (2023: £21,000) were declared to the director during the year.