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Company Registration No. 08609442 (England and Wales)
Urban Earth S. W. Ltd Unaudited accounts for the year ended 31 July 2025
Urban Earth S. W. Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Urban Earth S. W. Ltd Company Information for the year ended 31 July 2025
Director
Philip Yolland
Secretary
Mrs Sacha Yolland
Company Number
08609442 (England and Wales)
Registered Office
Off 7A Unit 16 Dinan Way Trading Estate Concorde Road Exmouth EX8 4RS England
Accountants
The Fresh Accountancy Company Limited Orchard House Clyst St Mary Exeter Devon EX5 1BR
- 3 -
Urban Earth S. W. Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
218,043
203,656
Current assets
Inventories
50,750
60,000
Debtors
6
54,926
38,507
Cash at bank and in hand
10,139
64,123
115,815
162,630
Creditors: amounts falling due within one year
7
(206,806)
(258,450)
Net current liabilities
(90,991)
(95,820)
Total assets less current liabilities
127,052
107,836
Creditors: amounts falling due after more than one year
8
(113,536)
(93,699)
Provisions for liabilities
Deferred tax
(20,341)
(18,351)
Net liabilities
(6,825)
(4,214)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(6,925)
(4,314)
Shareholders' funds
(6,825)
(4,214)
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 April 2026 and were signed on its behalf by
Philip Yolland Director Company Registration No. 08609442
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Urban Earth S. W. Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Urban Earth S. W. Ltd is a private company, limited by shares, registered in England and Wales, registration number 08609442. The registered office is Off 7A Unit 16 Dinan Way Trading Estate, Concorde Road, Exmouth, EX8 4RS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance Basis
Motor vehicles
25% Reducing Balance basis
Fixtures & fittings
20% Reducing Balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Urban Earth S. W. Ltd Notes to the Accounts for the year ended 31 July 2025
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024
10,000
At 31 July 2025
10,000
Amortisation
At 1 August 2024
10,000
At 31 July 2025
10,000
Net book value
At 31 July 2025
-
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
166,141
219,342
13,624
399,107
Additions
19,192
43,895
-
63,087
At 31 July 2025
185,333
263,237
13,624
462,194
Depreciation
At 1 August 2024
78,646
106,796
10,009
195,451
Charge for the year
15,508
32,469
723
48,700
At 31 July 2025
94,154
139,265
10,732
244,151
Net book value
At 31 July 2025
91,179
123,972
2,892
218,043
At 31 July 2024
87,495
112,546
3,615
203,656
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
38,380
27,327
- Motor vehicles
116,470
100,670
- 6 -
Urban Earth S. W. Ltd Notes to the Accounts for the year ended 31 July 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
44,549
21,915
Accrued income and prepayments
10,277
11,445
Other debtors
100
5,147
54,926
38,507
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
18,250
10,000
VAT
19,072
30,607
Obligations under finance leases and hire purchase contracts
46,983
52,306
Trade creditors
71,580
115,301
Taxes and social security
9,748
10,128
Other creditors
15,455
2,014
Loans from directors
7,768
-
Deferred income
17,950
38,094
206,806
258,450
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
23,841
12,091
Obligations under finance leases and hire purchase contracts
89,695
81,608
113,536
93,699
9
Operating lease commitments
2025
2024
£
£
At 31 July 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
11,100
3,662
Later than one year and not later than five years
10,175
-
21,275
3,662
10
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Directors Loan Account
5,013
52,668
65,449
(7,768)
5,013
52,668
65,449
(7,768)
11
Average number of employees
During the year the average number of employees was 16 (2024: 16).
- 7 -