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Company Registration No. 13609146 (England and Wales)
D Sockett Groundworks Ltd Unaudited accounts for the year ended 30 September 2025
D Sockett Groundworks Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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D Sockett Groundworks Ltd Company Information for the year ended 30 September 2025
Director
David Duane Sockett
Company Number
13609146 (England and Wales)
Registered Office
32 Bishopton Place Ripon North Yorkshire HG4 2DT England
Accountants
Tarrens Accountants Limited 11 Wheatsheaf Close Ripon HG4 2SH
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D Sockett Groundworks Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
2,000
4,000
Tangible assets
5
69,317
87,978
71,317
91,978
Current assets
Debtors
34,541
25,354
Cash at bank and in hand
17,409
2,544
51,950
27,898
Creditors: amounts falling due within one year
(52,046)
(45,652)
Net current liabilities
(96)
(17,754)
Total assets less current liabilities
71,221
74,224
Creditors: amounts falling due after more than one year
(10,583)
(32,531)
Provisions for liabilities
Deferred tax
(17,329)
(16,716)
Net assets
43,309
24,977
Capital and reserves
Called up share capital
1
1
Profit and loss account
43,308
24,976
Shareholders' funds
43,309
24,977
For the year ending 30 September 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 11 May 2026 and were signed on its behalf by
David Duane Sockett Director Company Registration No. 13609146
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D Sockett Groundworks Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
D Sockett Groundworks Ltd is a private company, limited by shares, registered in England and Wales, registration number 13609146. The registered office is 32 Bishopton Place, Ripon, North Yorkshire, HG4 2DT, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.
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
20% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
33% on reducing balance
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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.
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D Sockett Groundworks Ltd Notes to the Accounts for the year ended 30 September 2025
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.
4
Intangible fixed assets
Total
£
Cost
At 1 October 2024
10,000
At 30 September 2025
10,000
Amortisation
At 1 October 2024
6,000
Charge for the year
2,000
At 30 September 2025
8,000
Net book value
At 30 September 2025
2,000
At 30 September 2024
4,000
5
Tangible fixed assets
Total
£
Cost or valuation
At 1 October 2024
145,002
At 30 September 2025
145,002
Depreciation
At 1 October 2024
57,024
Charge for the year
18,661
At 30 September 2025
75,685
Net book value
At 30 September 2025
69,317
At 30 September 2024
87,978
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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