Registration number: 06756446

Davey Civils Ltd

Company Information

Directors

Mr Ian Paul Davey Mr William John Blake

Registered office

24 Station Road Rainham Gillingham Kent ME8 7PH

Davey Civils Ltd

Directors' Report for the Year Ended 31 December 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Ian Paul Davey

Mr William John Blake

Principal activity

The principal activity of the company is Construction of other civil engineering

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 22 April 2026 and signed on its behalf by:
 

......................................... Mr William John Blake Director

Davey Civils Ltd

(Registration number: 06756446)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	139,539	110,024
Current assets
Stocks	5	10,000	10,000
Debtors	6	731,168	732,872
Cash at bank and in hand		1,380,953	229,149
		2,122,121	972,021
Creditors: Amounts falling due within one year	7	(441,086)	(681,670)
Net current assets		1,681,035	290,351
Total assets less current liabilities		1,820,574	400,375
Creditors: Amounts falling due after more than one year	7	(17,271)	(49,409)
Net assets		1,803,303	350,966
Capital and reserves
Called up share capital	8	1	1
Retained earnings		1,803,302	350,965
Shareholders' funds		1,803,303	350,966

For the financial year ending 31 December 2025 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 year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 22 April 2026 and signed on its behalf by:
 

......................................... Mr William John Blake Director

Davey Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
24 Station Road
Rainham
Gillingham
Kent
ME8 7PH

These financial statements were authorised for issue by the Board on 22 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Davey Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on cost
Plant and machinery	10% on cost
Fixtures and fittings	50% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Davey Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Davey Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 January 2025	2,698	67,213	6,717	136,200
Additions	-	72,100	1,610	-
At 31 December 2025	2,698	139,313	8,327	136,200
Depreciation
At 1 January 2025	2,697	54,496	4,931	40,680
Charge for the year	-	16,294	661	27,240
At 31 December 2025	2,697	70,790	5,592	67,920
Carrying amount
At 31 December 2025	1	68,523	2,735	68,280
At 31 December 2024	1	12,717	1,786	95,520

	Total £
Cost or valuation
At 1 January 2025	212,828
Additions	73,710
At 31 December 2025	286,538
Depreciation
At 1 January 2025	102,804
Charge for the year	44,195
At 31 December 2025	146,999
Carrying amount
At 31 December 2025	139,539
At 31 December 2024	110,024

5

Stocks

	2025 £	2024 £
Other inventories	10,000	10,000

Davey Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	27,594	4,276
Prepayments	11,107	45,934
Other debtors	692,467	682,662
	731,168	732,872

Davey Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	7,754	10,340
Trade creditors		51,449	33,836
Taxation and social security		323,503	617,428
Accruals and deferred income		12,667	8,160
Other creditors		45,713	11,906
		441,086	681,670

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	-	7,830
Other financial liabilities		17,271	41,579
		17,271	49,409

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £0.01 each	100	1	100	1

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	7,830

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	7,754	10,340

Davey Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

10	Related party transactions

WJ Blake Ltd is the ultimate controlling party and at the balance sheet date Davey Civils Ltd is owed £414,051 by WJ Blake Ltd.

Loans to related parties

2025	Parent £	Other related parties £	Total £
At start of period	414,051	72,361	486,412
Advanced	-	78,052	78,052
Repaid	-	(72,361)	(72,361)
At end of period	414,051	78,052	492,103

2024	Parent £	Other related parties £	Total £
At start of period	40,051	68,284	108,335
Advanced	374,000	72,361	446,361
Repaid	-	(68,284)	(68,284)
At end of period	414,051	72,361	486,412

Terms of loans to related parties

During the year the company loaned the directors £78,051.74