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2024-07-31 10876732 dpl:GroupUndertakings 2023-08-01 2024-07-31 10876732 dpl:ParticipatingInterests 2023-08-01 2024-07-31 10876732 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-07-31 10876732 core:ListedExchangeTraded 2023-08-01 2024-07-31 10876732 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 10876732 core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 10876732 core:NetGoodwill 2025-07-31 10876732 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 10876732 core:LandBuildings 2025-07-31 10876732 core:PlantMachinery 2025-07-31 10876732 core:Vehicles 2025-07-31 10876732 core:FurnitureFittings 2025-07-31 10876732 core:OfficeEquipment 2025-07-31 10876732 core:AfterOneYear 2025-07-31 10876732 core:WithinOneYear 2025-07-31 10876732 core:ListedExchangeTraded 2025-07-31 10876732 core:UnlistedNon-exchangeTraded 2025-07-31 10876732 core:ShareCapital 2025-07-31 10876732 core:SharePremium 2025-07-31 10876732 core:RevaluationReserve 2025-07-31 10876732 core:OtherReservesSubtotal 2025-07-31 10876732 core:RetainedEarningsAccumulatedLosses 2025-07-31 10876732 core:NetGoodwill 2024-07-31 10876732 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 10876732 core:LandBuildings 2024-07-31 10876732 core:PlantMachinery 2024-07-31 10876732 core:Vehicles 2024-07-31 10876732 core:FurnitureFittings 2024-07-31 10876732 core:OfficeEquipment 2024-07-31 10876732 core:AfterOneYear 2024-07-31 10876732 core:WithinOneYear 2024-07-31 10876732 core:ListedExchangeTraded 2024-07-31 10876732 core:UnlistedNon-exchangeTraded 2024-07-31 10876732 core:ShareCapital 2024-07-31 10876732 core:SharePremium 2024-07-31 10876732 core:RevaluationReserve 2024-07-31 10876732 core:OtherReservesSubtotal 2024-07-31 10876732 core:RetainedEarningsAccumulatedLosses 2024-07-31 10876732 core:NetGoodwill 2023-07-31 10876732 core:IntangibleAssetsOtherThanGoodwill 2023-07-31 10876732 core:LandBuildings 2023-07-31 10876732 core:PlantMachinery 2023-07-31 10876732 core:Vehicles 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2025-07-31 10876732 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-07-31 10876732 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-07-31 10876732 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-07-31 10876732 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-07-31 10876732 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-07-31 10876732 core:Non-currentFinancialInstruments core:CostValuation 2024-07-31 10876732 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-31 10876732 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-31 10876732 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-31 10876732 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EXPANSE SURVEYS LTD

Registered Number
10876732
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

EXPANSE SURVEYS LTD
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | KOSMAN, Cezary Lukasz

Registered Address | 26 Berkeley Square
| Bristol
| BS8 1HP

Registered Number | 10876732 (England and Wales)

EXPANSE SURVEYS LTD
Statement of Financial Position
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 4,539 |  |  |  | 17,328
|  |  |  | 4,539 |  |  |  | 17,328
Current assets |  |  |  |  |  |  |  |
Debtors |  | 35,989 |  |  |  | 26,635 |  |
Cash at bank and on hand |  | 17,800 |  |  |  | 9,624 |  |
|  | 53,789 |  |  |  | 36,259 |  |
Creditors amounts falling due within one year | 4 | (47,095) |  |  |  | (44,580) |  |
Net current assets (liabilities) |  |  |  | 6,694 |  |  |  | (8,321)
Total assets less current liabilities |  |  |  | 11,233 |  |  |  | 9,007
Creditors amounts falling due after one year | 5 |  |  | (10,209) |  |  |  | (7,646)
Net assets |  |  |  | 1,024 |  |  |  | 1,361
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 24 |  |  |  | 361
Shareholders' funds |  |  |  | 1,024 |  |  |  | 1,361

- 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 2 April 2026, and are signed on its behalf by:
KOSMAN, Cezary Lukasz Director Registered Company No. 10876732

EXPANSE SURVEYS LTD
Notes to the Financial Statements
for the year ended 31 July 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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.

| 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:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2. | Average number of employees
--- | ---

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

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

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 40,030 |  | 40,030
| Disposals | (23,000) |  | (23,000)
| At 31 July 25 | 17,030 |  | 17,030
| Depreciation and impairment
| At 01 August 24 | 22,702 |  | 22,702
| Charge for year | 1,625 |  | 1,625
| On disposals | (11,836) |  | (11,836)
| At 31 July 25 | 12,491 |  | 12,491
| Net book value
| At 31 July 25 | 4,539 |  | 4,539
| At 31 July 24 | 17,328 |  | 17,328

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 282
| Bank borrowings and overdrafts | 7,763 |  | 7,681
| Taxation and social security | 36,937 |  | 30,867
| Finance lease and HP contracts | 2,395 |  | 5,750
| Total | 47,095 |  | 44,580

| 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. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 10,209 |  | 5,250
| Other creditors | - |  | 2,396
| Total | 10,209 |  | 7,646

6. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 2,396 |  | 8,146