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Registered number: 09827702
David Meyler Groundworks Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Bishops Chartered Accountants
David Meyler Groundworks Ltd
Contents
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
David Meyler Groundworks Ltd
Company Information
For The Year Ended 31 October 2025
Company Information
Director Mr D Meyler
Company Number 09827702
Registered Office Bishops Chartered Accountants Phoenix Park
Blakewater Road
Blackburn
Lancashire
BB1 5BG
Accountants Bishops Chartered Accountants
Phoenix Park
Blakewater Road
Blackburn
Lancashire
BB1 5BG
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David Meyler Groundworks Ltd
Accountants' Report
For The Year Ended 31 October 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of David Meyler Groundworks Ltd for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of David Meyler Groundworks Ltd for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of David Meyler Groundworks Ltd , as a body, in accordance with the terms of our engagement letter dated 02 July 2018. Our work has been undertaken solely to prepare for your approval the accounts of David Meyler Groundworks Ltd and state those matters that we have agreed to state to the director of David Meyler Groundworks Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than David Meyler Groundworks Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that David Meyler Groundworks Ltd 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 or loss of David Meyler Groundworks Ltd . You consider that David Meyler Groundworks Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of David Meyler Groundworks Ltd . 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 financial statements.
11/05/2026
Bishops Chartered Accountants
Phoenix Park
Blakewater Road
Blackburn
Lancashire
BB1 5BG
Page 2
Page 3
David Meyler Groundworks Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09827702
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,953 29,095
21,953 29,095
CURRENT ASSETS
Debtors 5 24,681 38,853
Cash at bank and in hand 849 161
25,530 39,014
Creditors: Amounts Falling Due Within One Year 6 (36,507 ) (54,992 )
NET CURRENT ASSETS (LIABILITIES) (10,977 ) (15,978 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,976 13,117
Creditors: Amounts Falling Due After More Than One Year 7 - (2,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,356 ) (7,133 )
NET ASSETS 5,620 3,651
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 5,520 3,551
SHAREHOLDERS' FUNDS 5,620 3,651
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David Meyler Groundworks Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D Meyler
Director
11/05/2026
The notes on pages 5 to 7 form part of these financial statements.
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David Meyler Groundworks Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
David Meyler Groundworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09827702 . The registered office is Bishops Chartered Accountants Phoenix Park, Blakewater Road, Blackburn, Lancashire, BB1 5BG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% reducing balance
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David Meyler Groundworks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 4,996 29,945 882 35,823
As at 31 October 2025 4,996 29,945 882 35,823
Depreciation
As at 1 November 2024 3,676 2,170 882 6,728
Provided during the period 198 6,944 - 7,142
As at 31 October 2025 3,874 9,114 882 13,870
Net Book Value
As at 31 October 2025 1,122 20,831 - 21,953
As at 1 November 2024 1,320 27,775 - 29,095
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David Meyler Groundworks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 4,115
Other debtors 24,681 34,738
24,681 38,853
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 2,051
Bank loans and overdrafts 2,333 4,000
Other creditors 8,041 10,368
Taxation and social security 26,133 38,573
36,507 54,992
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,333
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr David Meyler 20,565 - 9,442 - 11,123
The above loan is unsecured, interest free and repayable on demand.
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