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Registration number: 02644429

Mine And Quarry Surveys Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Mine And Quarry Surveys Limited

Contents

Company Information | 1
Profit and Loss Account and Statement of Retained Earnings | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8
Detailed Profit and Loss Account | 9 to 11

Mine And Quarry Surveys Limited

Company Information

Director | Mr J Stuttle

Registered office | 32 Pinchbeck Road Spalding Lincolnshire PE11 1QD

Accountants | Cannon Williamson Chartered Certified AccountantsAlbion House 32 Pinchbeck Road Spalding Lincolnshire PE11 1QD

Mine And Quarry Surveys Limited

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 August 2025

| Note | 2025 £ | 2024 £
Turnover |  | 122,779 | 113,537
Cost of sales |  | (12,185) | (6,339)
Gross profit |  | 110,594 | 107,198
Administrative expenses |  | (83,193) | (53,277)
Operating profit |  | 27,401 | 53,921
Other interest receivable and similar income |  | 13 | 269
Interest payable and similar charges |  | (39) | (31)
|  | (26) | 238
Profit before tax |  | 27,375 | 54,159
Taxation |  | (5,073) | (11,076)
Profit for the financial year |  | 22,302 | 43,083
Retained earnings brought forward |  | 197,341 | 184,258
Dividends paid |  | (30,000) | (30,000)
Retained earnings carried forward |  | 189,643 | 197,341

Mine And Quarry Surveys Limited

(Registration number: 02644429)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed Assets |  |  |
Tangible Assets | 4 | 68,029 | 50,623
Current assets |  |  |
Debtors | 5 | 14,645 | 9,789
Cash at bank and in hand |  | 134,548 | 161,443
|  | 149,193 | 171,232
Creditors: Amounts falling due within one year | 6 | (14,633) | (14,875)
Net current assets |  | 134,560 | 156,357
Total assets less current liabilities |  | 202,589 | 206,980
Provisions for liabilities |  | (12,926) | (9,619)
Net assets |  | 189,663 | 197,361
Capital and Reserves |  |  |
Called up share capital | 7 | 20 | 20
Retained Earnings |  | 189,643 | 197,341
Shareholders' funds |  | 189,663 | 197,361

For the financial year ending 31 August 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 October 2025

......................................... Mr J Stuttle Director

Mine And Quarry Surveys Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
32 Pinchbeck Road
Spalding
Lincolnshire
PE11 1QD
United Kingdom

These financial statements were authorised for issue by the director on 10 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Mine And Quarry Surveys Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% straight line
Motor vehicles | 25% reducing balance
Office equipment | 33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Mine And Quarry Surveys Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2 | Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Mine And Quarry Surveys Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4 | Tangible Assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 September 2024 | 9,424 | 83,222 | 10,599 | 103,245
Additions | 997 | - | 36,000 | 36,997
At 31 August 2025 | 10,421 | 83,222 | 46,599 | 140,242
Depreciation
At 1 September 2024 | 4,242 | 38,381 | 9,999 | 52,622
Charge for the year | 2,381 | 11,210 | 6,000 | 19,591
At 31 August 2025 | 6,623 | 49,591 | 15,999 | 72,213
Carrying amount
At 31 August 2025 | 3,798 | 33,631 | 30,600 | 68,029
At 31 August 2024 | 5,182 | 44,841 | 600 | 50,623

5 | Debtors

Current | 2025 £ | 2024 £
Trade Debtors | 7,722 | 8,202
Prepayments | 1,492 | 1,587
Other debtors | 5,431 | -
| 14,645 | 9,789

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 11,018 | 10,654
Accruals and deferred income | 3,495 | 3,345
Other creditors | 120 | 876
| 14,633 | 14,875

Mine And Quarry Surveys Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2

Mine And Quarry Surveys Limited

Detailed Profit and Loss Account for the Year Ended 31 August 2025

| 2025 £ | 2024 £
Turnover | 122,779 | 113,537
Cost of sales | (12,185) | (6,339)
Gross profit | 110,594 | 107,198
Gross profit (%) | 90.08% | 94.42%
Administrative expenses |  |
Employment costs | 33,895 | 20,592
Establishment costs | 3,700 | 2,264
General administrative expenses | 26,007 | 19,279
Depreciation costs | 19,591 | 11,142
| 83,193 | 53,277
Operating profit | 27,401 | 53,921
Other interest receivable and similar income | 13 | 269
Interest payable and similar charges | (39) | (31)
| (26) | 238
Profit before tax | 27,375 | 54,159

Mine And Quarry Surveys Limited

Detailed Profit and Loss Account for the Year Ended 31 August 2025 (continued)

| 2025 £ | 2024 £

Turnover |  |
Sale of goods, UK | 27,125 | 17,540
Sale of goods, Europe | 83,531 | 95,997
Other revenue | 12,123 | -
| 122,779 | 113,537

Cost of sales
Other costs |  |
Purchases | (12,185) | (6,339)
| (12,185) | (6,339)

Employment costs |  |
Wages and salaries (excluding directors) | 23,047 | 10,540
Directors remuneration | 9,100 | 9,100
Class 1a NIC | 762 | 761
Staff pensions (Defined contribution) | 504 | 86
Directors pensions (Defined contribution) | 86 | 32
Staff training | 396 | 73
| 33,895 | 20,592

Establishment costs |  |
Light, heat and power | 1,369 | 1,229
Insurance | 2,331 | 1,035
| 3,700 | 2,264

General administrative expenses |  |
Telephone and fax | 381 | 425
Computer software and maintenance costs | 605 | 1,213
Printing, postage and stationery | 12 | 122
Licences and subscriptions | 1,880 | 1,333
Charitable donations | 170 | 120
Sundry expenses | 853 | 209
Travel and subsistence | 13,627 | 10,588
Customer entertaining (disallowable for tax) | 767 | 1,345
Accountancy fees | 3,911 | 3,345
Consultancy fees | 2,981 | 579
Legal and professional fees | 820 | -
| 26,007 | 19,279

Depreciation costs |  |
Depreciation of other tangible | 19,591 | 11,142

Mine And Quarry Surveys Limited

Detailed Profit and Loss Account for the Year Ended 31 August 2025 (continued)

| 2025 £ | 2024 £

Other interest receivable and similar income |  |
Other interest receivable | 13 | 269

Interest payable and similar expenses |  |
Bank interest payable | 39 | 19
Other interest payable | - | 12
| 39 | 31