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2024-05-31 07635934 dpl:GroupUndertakings 2023-06-01 2024-05-31 07635934 dpl:ParticipatingInterests 2023-06-01 2024-05-31 07635934 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 07635934 core:ListedExchangeTraded 2023-06-01 2024-05-31 07635934 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 07635934 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 07635934 core:NetGoodwill 2025-05-31 07635934 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 07635934 core:LandBuildings 2025-05-31 07635934 core:PlantMachinery 2025-05-31 07635934 core:Vehicles 2025-05-31 07635934 core:FurnitureFittings 2025-05-31 07635934 core:OfficeEquipment 2025-05-31 07635934 core:AfterOneYear 2025-05-31 07635934 core:WithinOneYear 2025-05-31 07635934 core:ListedExchangeTraded 2025-05-31 07635934 core:UnlistedNon-exchangeTraded 2025-05-31 07635934 core:ShareCapital 2025-05-31 07635934 core:SharePremium 2025-05-31 07635934 core:RevaluationReserve 2025-05-31 07635934 core:OtherReservesSubtotal 2025-05-31 07635934 core:RetainedEarningsAccumulatedLosses 2025-05-31 07635934 core:NetGoodwill 2024-05-31 07635934 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 07635934 core:LandBuildings 2024-05-31 07635934 core:PlantMachinery 2024-05-31 07635934 core:Vehicles 2024-05-31 07635934 core:FurnitureFittings 2024-05-31 07635934 core:OfficeEquipment 2024-05-31 07635934 core:AfterOneYear 2024-05-31 07635934 core:WithinOneYear 2024-05-31 07635934 core:ListedExchangeTraded 2024-05-31 07635934 core:UnlistedNon-exchangeTraded 2024-05-31 07635934 core:ShareCapital 2024-05-31 07635934 core:SharePremium 2024-05-31 07635934 core:RevaluationReserve 2024-05-31 07635934 core:OtherReservesSubtotal 2024-05-31 07635934 core:RetainedEarningsAccumulatedLosses 2024-05-31 07635934 core:NetGoodwill 2023-05-31 07635934 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 07635934 core:LandBuildings 2023-05-31 07635934 core:PlantMachinery 2023-05-31 07635934 core:Vehicles 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2025-05-31 07635934 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-31 07635934 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-05-31 07635934 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-05-31 07635934 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-31 07635934 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-05-31 07635934 core:Non-currentFinancialInstruments core:CostValuation 2024-05-31 07635934 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-31 07635934 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-31 07635934 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-31 07635934 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TERRA PURGO LIMITED

Registered Number
07635934
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

TERRA PURGO LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | G L Marot

Registered Address | Tregarthen Tregarthen Lane
| Pant
| Oswestry
| SY10 8LF

Registered Number | 07635934 (England and Wales)

TERRA PURGO LIMITED
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 921 |  |  |  | 1,246
|  |  |  | 921 |  |  |  | 1,246
Current assets |  |  |  |  |  |  |  |
Debtors |  | - |  |  |  | 3,519 |  |
Cash at bank and on hand |  | 35,826 |  |  |  | 109,549 |  |
|  | 35,826 |  |  |  | 113,068 |  |
Creditors amounts falling due within one year | 4 | (13,052) |  |  |  | (74,940) |  |
Net current assets (liabilities) |  |  |  | 22,774 |  |  |  | 38,128
Total assets less current liabilities |  |  |  | 23,695 |  |  |  | 39,374
Provisions for liabilities | 5 |  |  | (175) |  |  |  | (237)
Net assets |  |  |  | 23,520 |  |  |  | 39,137
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 23,519 |  |  |  | 39,136
Shareholders' funds |  |  |  | 23,520 |  |  |  | 39,137

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 December 2025, and are signed on its behalf by:
G L Marot Director Registered Company No. 07635934

TERRA PURGO LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Office Equipment | 33

2. | Average number of employees
--- | ---
| The average number of employee's includes the director.

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 24 | 4,386 |  | 3,714 |  | 8,100
| At 31 May 25 | 4,386 |  | 3,714 |  | 8,100
| Depreciation and impairment
| At 01 June 24 | 3,304 |  | 3,550 |  | 6,854
| Charge for year | 271 |  | 54 |  | 325
| At 31 May 25 | 3,575 |  | 3,604 |  | 7,179
| Net book value
| At 31 May 25 | 811 |  | 110 |  | 921
| At 31 May 24 | 1,082 |  | 164 |  | 1,246

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 12,023 |  | 68,415
| Taxation and social security | - |  | 2,992
| Accrued liabilities and deferred income | 1,029 |  | 3,533
| Total | 13,052 |  | 74,940

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 175 |  | 237
| Total | 175 |  | 237