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COMPANY REGISTRATION NUMBER: 10230295

Diggers N Dumpers Limited

Filleted Unaudited Financial Statements

30 June 2025

Diggers N Dumpers Limited

Officers and Professional Advisers

The board of directors | G Bagwell
| E Bagwell

Registered office | 146 New London Road
| Chelmsford
| Essex
| UK
| CM2 0AW

Accountants | Edmund Carr LLP
| Chartered Accountants
| 146 New London Road
| Chelmsford
| Essex
| CM2 0AW

Diggers N Dumpers Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 696 | 1,911

Current assets

Stocks | 344,275 |  | 336,390
Debtors | 6 | 94,961 |  | 169,686
Cash at bank and in hand | 344,217 |  | 225,114
| --------- |  | ---------
| 783,453 |  | 731,190

Creditors: amounts falling due within one year | 7 | 154,256 |  | 120,386
| --------- |  | ---------
Net current assets |  | 629,197 | 610,804
|  | --------- | ---------
Total assets less current liabilities |  | 629,893 | 612,715
|  | --------- | ---------
Net assets |  | 629,893 | 612,715
|  | --------- | ---------

Capital and reserves

Called up share capital | 8 |  | 100 | 100
Profit and loss account |  | 629,793 | 612,615
|  | --------- | ---------
Shareholders funds |  | 629,893 | 612,715
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Diggers N Dumpers Limited

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 28 November 2025 , and are signed on behalf of the board by:

G Bagwell | E Bagwell
Director | Director

Company registration number: 10230295

Diggers N Dumpers Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, UK.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 20% straight line
| Motor vehicles | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Fixtures and fittings
| £
Cost |
At 1 July 2024 and 30 June 2025 | 8,770
| -------
Depreciation |
At 1 July 2024 | 6,859
Charge for the year | 1,215
| -------
At 30 June 2025 | 8,074
| -------
Carrying amount |
At 30 June 2025 | 696
| -------
At 30 June 2024 | 1,911
| -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 62,855 | 167,968
Other debtors | 32,106 | 1,718
| -------- | ---------
| 94,961 | 169,686
| -------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 142,382 | 86,813
Accruals and deferred income | 1,260 | 1,814
Corporation tax | 4,680 | 7,670
Social security and other taxes | 976 | 9,039
Director loan accounts | 4,958 | 15,050
| --------- | ---------
| 154,256 | 120,386
| --------- | ---------

8. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

9. Related party transactions
At the year end the company owed its directors £4,958 (2024 - £15,050) which is shown amongst creditors.