Company registration number 05794719 (England and Wales)
D.J. HOUGHTON & SONS (GROUNDWORKS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
D.J. HOUGHTON & SONS (GROUNDWORKS) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
D.J. HOUGHTON & SONS (GROUNDWORKS) LIMITED
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
10,344
15,097
Current assets
Debtors
5
3,492
3,898
Cash at bank and in hand
50,329
91,866
53,821
95,764
Creditors: amounts falling due within one year
6
(57,802)
(102,424)
Net current liabilities
(3,981)
(6,660)
Total assets less current liabilities
6,363
8,437
Provisions for liabilities
(1,958)
(2,861)
Net assets
4,405
5,576
Capital and reserves
Called up share capital
7
4
4
Profit and loss reserves
4,401
5,572
Total equity
4,405
5,576
D.J. HOUGHTON & SONS (GROUNDWORKS) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 March 2026 and are signed on its behalf by:
Mr S D Houghton
Director
Company registration number 05794719 (England and Wales)
D.J. HOUGHTON & SONS (GROUNDWORKS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

D.J. Houghton & Sons (Groundworks) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 47 Coningsby Road, Woodthorpe, Nottingham, NG5 4LH.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the value of work done during the period, excluding value added tax. Profit on long term contracts is recognised according to the stage of completion of the contract. Retentions are recognised as income when a particular project is completed and the company has earned the right to consideration.

1.3
Intangible fixed assets - goodwill

Goodwill represents the cost of acquisition of incorporated business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% on reducing balance
Fixtures, fittings & equipment
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

D.J. HOUGHTON & SONS (GROUNDWORKS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Equity instruments

Share capital issued by the company is recorded at the proceeds received, net of transaction costs. Dividends payable on share capital are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

D.J. HOUGHTON & SONS (GROUNDWORKS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024 and 31 July 2025
200,000
Amortisation and impairment
At 1 August 2024 and 31 July 2025
200,000
Carrying amount
At 31 July 2025
-
0
At 31 July 2024
-
0
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 August 2024
70,044
3,040
35,914
108,998
Disposals
-
0
-
0
(5,500)
(5,500)
At 31 July 2025
70,044
3,040
30,414
103,498
Depreciation and impairment
At 1 August 2024
69,124
3,040
21,737
93,901
Depreciation charged in the year
230
-
0
3,381
3,611
Eliminated in respect of disposals
-
0
-
0
(4,358)
(4,358)
At 31 July 2025
69,354
3,040
20,760
93,154
D.J. HOUGHTON & SONS (GROUNDWORKS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
(Continued)
- 6 -
Carrying amount
At 31 July 2025
690
-
0
9,654
10,344
At 31 July 2024
920
-
0
14,177
15,097
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,399
1,569
Other debtors
1,093
2,329
3,492
3,898
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,906
2,961
Corporation tax
1,082
5,587
Other taxation and social security
1,529
4,981
Other creditors
52,285
88,895
57,802
102,424
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary class of £1 each
1
1
1
1
B Ordinary class of £1 each
1
1
1
1
C Ordinary class of £1 each
1
1
1
1
D Ordinary class of £1 each
1
1
1
1
4
4
4
4
D.J. HOUGHTON & SONS (GROUNDWORKS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
-
0
2,662
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