LP Excavations Limited

LP Excavations Limited
Directors' Report
For the Period 24 February 2025 to 28 February 2026

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 28 February 2026

Principal activities

The company's principal activity during the year was groundworks and other excavation projects on construction sites.

Directors

The directors who served the company throughout the period were as follows:

Mr Alan Pocock

Mr Lukus Pocock

Statement of directors' responsibilities

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

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Mr Alan Pocock
Director

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Mr Lukus Pocock
Director

Date approved: 18 May 2026

LP Excavations Limited Accountants' Report For the Period 24 February 2025 to 28 February 2026
Report to the directors on the preparation of the unaudited statutory accounts of LP Excavations Limited for the year ended 28 February 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LP Excavations Limited for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of LP Excavations Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of LP Excavations Limited and state those matters that we have agreed to state to the Board of Directors of LP Excavations Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LP Excavations Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that LP Excavations Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LP Excavations Limited. You consider that LP Excavations Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of LP Excavations Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 28 February 2026. .................................................... Numeric Accounting Limited Suite 1, The Portway Centre 1 Old Sarum Park, Old Sarum Salisbury SP4 6EB 18 May 2026 3

LP Excavations Limited
Accountants' Report
For the Period 24 February 2025 to 28 February 2026

Report to the directors on the preparation of the unaudited statutory accounts of LP Excavations Limited for the year ended 28 February 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LP Excavations Limited for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/.

This report is made solely to the Board of Directors of LP Excavations Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of LP Excavations Limited and state those matters that we have agreed to state to the Board of Directors of LP Excavations Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LP Excavations Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that LP Excavations Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LP Excavations Limited. You consider that LP Excavations Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of LP Excavations Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 28 February 2026.

....................................................

Numeric Accounting Limited
Suite 1, The Portway Centre
1 Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
18 May 2026

LP Excavations Limited
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	54,059
		54,059
Current assets
Stocks	4	1
Debtors	5	68,444
Cash at bank and in hand		48,352
		116,797
Creditors: amount falling due within one year	6	(140,966)
Net current assets		(24,169)

Total assets less current liabilities		29,890
Creditors: amount falling due after more than one year	7	(12,373)
Provisions for liabilities	8	(11,593)
Net assets		5,924

Capital and reserves
Called up share capital		40
Profit and loss account		5,884
Shareholders' funds		5,924

For the period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period 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 accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 18 May 2026 and were signed on its behalf by:

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Mr Alan Pocock
Director

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Mr Lukus Pocock
Director

LP Excavations Limited
Notes to the Financial Statements
For the Period 24 February 2025 to 28 February 2026

General Information

LP Excavations Limited is a private company, limited by shares, registered in England and Wales, registration number 16271175, registration address Unit 16 The Bluestone Centre, Sunrise Way, Amesbury, Wiltshire, SP4 7YR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	33% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

2.	Average number of employees Average number of employees during the period was 2.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 24 February 2025	-	-	-	-
Additions	26,945	38,450	639	66,034
Disposals	-	-	-	-
At 28 February 2026	26,945	38,450	639	66,034
Depreciation
At 24 February 2025	-	-	-	-
Charge for period	3,086	8,862	27	11,975
On disposals	-	-	-	-
At 28 February 2026	3,086	8,862	27	11,975
Net book values
Closing balance as at 28 February 2026	23,859	29,588	612	54,059
Opening balance as at 24 February 2025	-	-	-	-

Stocks

	2026 £
Work in Progress	1
	1

Debtors: amounts falling due within one year

	2026 £
Trade Debtors	31,551
Prepayments & Accrued Income	675
Other Debtors	31,534
VAT	4,684
	68,444

Creditors: amount falling due within one year

	2026 £
Trade Creditors	5,816
Corporation Tax	15,858
Obligations under HP/Financial Leases	5,499
Directors' Current Accounts	113,793
	140,966

Creditors: amount falling due after more than one year

	2026 £
Obligations Under HP/Financial Leases	12,373
	12,373

Provisions for liabilities

	2026 £
Deferred Tax	11,593
	11,593

9.	Director’s loan

Mr L Pocock

Particulars		2026 £
Opening Balance		-
Advances to director		15,611
Repayments by director		(98,030)
Closing Balance		(82,419)

Mr A Pocock

Particulars		2026 £
Opening Balance		-
Advances to director		19,322
Repayments by director		(50,735)
Closing Balance		(31,413)

The loan from the directors is interest free and is repayable on demand

Registered Number: 16271175
England and Wales
LP EXCAVATIONS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 24 February 2025 End date: 28 February 2026