REGISTERED NUMBER: 03945769 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

UNDERGROUND CONSTRUCTION SERVICES

LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R A Wilson

REGISTERED OFFICE:

5 Westbrook Court

Sharrowvale Road

Sheffield

South Yorkshire

S11 8YZ

REGISTERED NUMBER:

03945769 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Property, plant and equipment

4

45,808

60,325

CURRENT ASSETS

Debtors

5

2,909

7,152

Cash at bank

115,333

52,703

118,242

59,855

CREDITORS

Amounts falling due within one year

6

56,824

50,328

NET CURRENT ASSETS

61,418

9,527

TOTAL ASSETS LESS CURRENT LIABILITIES

107,226

69,852

CREDITORS

Amounts falling due after more than one year

7

(12,815

)

(15,140

)

PROVISIONS FOR LIABILITIES

(8,703

)

(13,486

)

NET ASSETS

85,708

41,226

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

85,706

41,224

SHAREHOLDERS' FUNDS

85,708

41,226

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 7 December 2025 and were signed by:

Mr R A Wilson - Director

1.	STATUTORY INFORMATION

Underground Construction Services 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.

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

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current 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 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 statement of financial position date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

44,047

2,701

58,576

1,531

106,855

Additions

-

509

-

188

697

At 30 April 2025

44,047

3,210

58,576

1,719

107,552

DEPRECIATION

At 1 May 2024

28,329

2,372

14,507

1,322

46,530

Charge for year

3,917

206

11,017

74

15,214

At 30 April 2025

32,246

2,578

25,524

1,396

61,744

NET BOOK VALUE

At 30 April 2025

11,801

632

33,052

323

45,808

At 30 April 2024

15,718

329

44,069

209

60,325

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2024

and 30 April 2025

32,315

DEPRECIATION

At 1 May 2024

9,091

Charge for year

5,806

At 30 April 2025

14,897

NET BOOK VALUE

At 30 April 2025

17,418

At 30 April 2024

23,224

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,909

7,152

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

7,977

Hire purchase contracts

10,944

5,571

Trade creditors

2,898

17,863

Taxation and social security

32,208

16,144

Other creditors

10,774

2,773

56,824

50,328

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

1,678

Hire purchase contracts

12,815

13,462

12,815

15,140

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary shares

1

2

2