REGISTERED NUMBER: 07590841 (England and Wales)

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Dean Construction & Groundworks Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S P Jefferson

Mr D J Williams

REGISTERED OFFICE:

8 Marsden Park

James Nicolson Link

Clifton Moor

York

North Yorkshire

YO30 4WX

BUSINESS ADDRESS:

Units 2 & 6

Millstone Yard

Main Street, Shipton by Beningborough

York

North Yorkshire

YO30 1AA

REGISTERED NUMBER:

07590841 (England and Wales)

ACCOUNTANTS:

Peckitt Ogden & Co

Chartered Certified Accountants

8 Marsden Park

James Nicolson Link

Clifton Moor

York

YO30 4WX

FIXED ASSETS

Tangible assets

4

146,830

156,297

CURRENT ASSETS

Stocks

447,670

866,286

Debtors

606,516

580,742

Cash at bank and in hand

113,331

1,002,659

1,167,517

2,449,687

CREDITORS

Amounts falling due within one year

820,045

1,275,182

NET CURRENT ASSETS

347,472

1,174,505

TOTAL ASSETS LESS CURRENT LIABILITIES

494,302

1,330,802

CREDITORS

Amounts falling due after more than one year

(129,615

)

(206,563

)

PROVISIONS FOR LIABILITIES

(30,112

)

(30,019

)

NET ASSETS

334,575

1,094,220

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

334,475

1,094,120

SHAREHOLDERS' FUNDS

334,575

1,094,220

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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Mr S P Jefferson - Director

Mr D J Williams - Director

1.	STATUTORY INFORMATION

Dean Construction & Groundworks 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.

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, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment

-

15% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 23 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 April 2024

204,539

225,488

10,422

440,449

Additions

39,695

-

-

39,695

Disposals

(50,250

)

(22,395

)

-

(72,645

)

At 31 March 2025

193,984

203,093

10,422

407,499

DEPRECIATION

At 1 April 2024

148,889

128,275

6,988

284,152

Charge for year

12,753

23,884

515

37,152

Eliminated on disposal

(39,921

)

(20,714

)

-

(60,635

)

At 31 March 2025

121,721

131,445

7,503

260,669

NET BOOK VALUE

At 31 March 2025

72,263

71,648

2,919

146,830

At 31 March 2024

55,650

97,213

3,434

156,297

The net book value of tangible fixed assets is £67,481 (2024 - £89,975) in respect of assets held under finance leases of hire purchase contracts. The depreciation charge in respect of such assets amounted to £22,494 (2024 - £29,992).

5.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

100,000

150,000

Hire purchase contracts

106,563

133,511

206,563

283,511

Lloyds Bank PLC holds a fixed and floating charge over all assets of the company in respect to the loan advanced to them, the charge was created 21st September 2015.

The hire purchase agreements are secured on the assets concerned.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

7.	RELATED PARTY DISCLOSURES

The company hired equipment from the holding company C & G Group Limited throughout the year, totalling £420,760 excluding VAT. (2024 - £383,040 excluding VAT).

The company paid dividends of £1,013,000 to the holding company C & G Group Limited within the year to 31st March 2025. (2024 - £1,000,000).

The holding company C & G Group Limited was owed £237,518 at the year end 31st March 2025 (2024 - £241,065).

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C & G Group Limited.