Registered number
07892343
Gibson Earthmoving Limited
Report and Unaudited Accounts
31 December 2025
TRUEMAN BROWN
CHARTERED ACCOUNTANTS
7 FOXGLOVE ROAD
SOUTH OCKENDON
ESSEX. RM15 6EU

Gibson Earthmoving Limited
Report and accounts
Contents
Page
Company information | 1
Director's report | 2
Chartered Accountants' report | 3
Profit and loss account | 4
Balance sheet | 5
Statement of changes in equity | 6
Notes to the accounts | 7

Gibson Earthmoving Limited
Company Information
Director
I B Gibson
Accountants
Trueman Brown
7 Foxglove Road
South Ockendon
Essex
RM15 6EU
Registered office
39 Annalee Road
South Ockendon
Essex
RM15 5BZ
Registered number
07892343

Gibson Earthmoving Limited
Registered number: | 07892343
Director's Report
The director presents his report and accounts for the year ended 31 December 2025.
Principal activities
The company's principal activity during the year continued to be the hire of earthmoving equipment.
Directors
The following persons served as directors during the year:
| I B Gibson
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 19 March 2026 and signed on its behalf.
I B Gibson
Director

Gibson Earthmoving Limited
Profit and Loss Account
for the year ended 31 December 2025
|  |  |  |  |  | 2025 |  | 2024
£ | £
Turnover | 597,309 |  | 143,177
Cost of sales | (498,357) |  | (95,032)
Gross profit | 98,952 |  | 48,145
Administrative expenses | (71,570) |  | (59,391)
Operating profit/(loss) | 27,382 |  | (11,246)
Profit on the disposal of tangible fixed assets | - |  | 20,950
Interest receivable | 9,861 |  | 8,618
Profit before taxation | 37,243 |  | 18,322
Tax on profit | (9,402) |  | (3,481)
Profit for the financial year | 27,841 |  | 14,841

Gibson Earthmoving Limited
Registered number: | 07892343
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 49,893 |  |  | 33,393
Current assets
Stocks |  |  | - |  |  | 25,000
Debtors | 4 |  | 12,139 |  |  | 13,350
Cash at bank and in hand |  |  | 410,165 |  |  | 408,846
|  |  | 422,304 |  |  | 447,196
Creditors: amounts falling due within one year | 5 |  | (84,140) |  |  | (90,428)
Net current assets |  |  |  | 338,164 |  |  | 356,768
Total assets less current liabilities |  |  |  | 388,057 |  |  | 390,161
Provisions for liabilities |  |  |  | (3,400) |  |  | (6,345)
Net assets |  |  |  | 384,657 |  |  | 383,816
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 384,656 |  |  | 383,815
Shareholder's funds |  |  |  | 384,657 |  |  | 383,816
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
I B Gibson
Director
Approved by the board on 19 March 2026

Gibson Earthmoving Limited
Statement of Changes in Equity
for the year ended 31 December 2025
Share | Share | Re- | Profit | Total
capital | premium | valuation | and loss
reserve | account
£ | £ | £ | £ | £
At 1 January 2024 | 1 |  | - |  | - |  | 388,974 |  | 388,975
Profit for the financial year | 14,841 |  | 14,841
Dividends | (20,000) |  | (20,000)
At 31 December 2024 | 1 |  | - |  | - |  | 383,815 |  | 383,816
At 1 January 2025 | 1 |  | - |  | - |  | 383,815 |  | 383,816
Profit for the financial year | 27,841 |  | 27,841
Dividends | (27,000) |  | (27,000)
At 31 December 2025 | 1 |  | - |  | - |  | 384,656 |  | 384,657

Gibson Earthmoving Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Leasehold improvements | over 4 years
| Plant and machinery | over 4 years
| Fixtures, fittings, tools and equipment | over 4 years
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 January 2025 | 11,743 |  | 421,373 |  | 2,620 |  | 435,736
| Additions | 40,000 |  | 35,329 |  | - |  | 75,329
| At 31 December 2025 | 51,743 |  | 456,702 |  | 2,620 |  | 511,065
| Depreciation
| At 1 January 2025 | 11,743 |  | 389,028 |  | 1,572 |  | 402,343
| Charge for the year | 8,000 |  | 50,305 |  | 524 |  | 58,829
| At 31 December 2025 | 19,743 |  | 439,333 |  | 2,096 |  | 461,172
| Net book value
| At 31 December 2025 | 32,000 |  | 17,369 |  | 524 |  | 49,893
| At 31 December 2024 | - |  | 32,345 |  | 1,048 |  | 33,393
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 10,814 |  | 12,025
| Other debtors | 1,325 |  | 1,325
|  |  |  |  |  | 12,139 |  | 13,350
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 1,157 |  | 975
| Taxation and social security costs | 31,262 |  | 17,826
| Other creditors | 51,721 |  | 71,627
|  |  |  |  |  | 84,140 |  | 90,428
6 | Controlling party
| The company was under the control of Mr I B Gibson throughout the current year. Mr I B Gibson is the managing director and only shareholder.
7 | Other information
| Gibson Earthmoving Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 39 Annalee Road
| South Ockendon
| Essex
| RM15 5BZ

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