REGISTERED NUMBER: 12425259 (England and Wales)

REPORT OF THE DIRECTORS AND

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SOIL SCIENCE LIMITED

Page

Company Information

1

Report of the Directors

2

Report of the Independent Auditors

3

Profit and Loss Account

7

Balance Sheet

8

Statement of Changes in Equity

9

Notes to the Financial Statements

10

DIRECTORS:

W R Hinge

P A Jackson

J G Fisher

J C Gifford

REGISTERED OFFICE:

10 Goldsmith Way

Eliot Business Park

Nuneaton

Warwickshire

CV10 7RJ

REGISTERED NUMBER:

12425259 (England and Wales)

SENIOR STATUTORY AUDITOR:

Pankaj Rajani

AUDITORS:

MCA Audit Limited

Chartered Accountants and Statutory Auditors

7 St. Johns Road

Harrow

Middlesex

HA1 2EY

The directors present their report with the financial statements of the company for the year ended 31 August 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of providing soil stabilisation services and undertaking other civil engineering projects.

REVIEW OF BUSINESS

The profit for the financial year amounted to £34,268 (2024: loss £215,065).

No dividends were paid during the year (2024 £0) and the directors do not recommend the payment of a final dividend.

FUTURE DEVELOPMENTS

The directors expect the company to continue its current activities in the foreseeable future and will continue to pursue growth of the company. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 September 2024 to the date of this report.

W R Hinge

P A Jackson

J G Fisher

J C Gifford

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

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 judgements 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 are sufficient to show and explain the company's transactions and 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. They 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, MCA Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

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

ON BEHALF OF THE BOARD:

P A Jackson - Director

5 June 2026

Opinion

We have audited the financial statements of Soil Science Limited (the 'company') for the year ended 31 August 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Directors has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We designed procedures in line with our responsibilities outlined above, to detect material misstatements in respect of irregularities, including fraud.

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our: general commercial and sector experience; through verbal and written communications with those charged with governance and other management; and via inspection of the company's regulatory and legal correspondence.

We discussed with those charged with governance and other management the policies and procedures regarding

compliance with laws and regulations.

We communicated identified laws and regulations to our team and remained alert to any indicators of non-compliance throughout the audit, we also specifically considered where and how fraud may occur within the company.

The potential effect of these laws and regulations on the financial statements varies considerably.

Firstly, the company is subject to laws and regulations that directly affect the financial statements, including: the

company's constitution, relevant financial reporting standards; company law and tax legislation and we assess the

extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Secondly the company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on the amounts or disclosures in the financial statements, for instance through the imposition of fines and penalties, or through losses arising from litigations. We identified the following areas as those most likely to have such an effect: laws and regulations relevant to the construction sector employment legislation; health and safety legislation; data protection legislation; anti-bribery and corruption legislation.

International Auditing Standards (UK) limit the required procedures to identify non-compliance with these laws and

regulations, and no procedures over and above those already noted are required. These limited procedures did not

identify any actual or suspected non-compliance with laws and regulations that could have a material impact on the

financial statements.

In relation to fraud, we performed the following specific procedures in addition to those already noted:

- Challenging assumptions made by management in its significant accounting estimates; - Identifying and testing journal entries, during the period end and up to the date of signing the audit report, in particular any entries posted with unusual nominal ledger account combinations, journal entries crediting cash or any revenue

account, and journal entries posted by senior management;

- Performing analytical procedures to identify unexpected movements in account balances which may be indicative of fraud; and

- Ensuring that testing undertaken on both the Income Statement and the Balance Sheet includes a number of

items selected on a random basis.

These procedures did not identify any actual or suspected fraudulent irregularity that could have a material impact on the financial statements.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with International Auditing Standards (UK). For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the procedures that we are required to undertake would identify it. In addition, as with any audit, there remains a high risk of non-detection of irregularities, as these might involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal controls. We are not responsible for preventing non-compliance with laws and regulations or fraud, and cannot be expected to detect non-compliance with all laws and regulations or every incidence of fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Pankaj Rajani (Senior Statutory Auditor)

for and on behalf of MCA Audit Limited

Chartered Accountants and Statutory Auditors

7 St. Johns Road

Harrow

Middlesex

HA1 2EY

5 June 2026

TURNOVER

4

15,345,776

4,319,089

Cost of sales

11,264,696

2,874,907

GROSS PROFIT

4,081,080

1,444,182

Distribution costs

286,519

111,768

Administrative expenses

3,483,221

1,453,283

3,769,740

1,565,051

OPERATING PROFIT/(LOSS)

6

311,340

(120,869

)

Interest payable and similar expenses

267,645

94,196

PROFIT/(LOSS) BEFORE TAXATION

43,695

(215,065

)

Tax on profit/(loss)

9,427

-

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

34,268

(215,065

)

FIXED ASSETS

Intangible assets

7

212,458

290,841

Tangible assets

8

370,932

500,606

583,390

791,447

CURRENT ASSETS

Stocks

59,733

103,691

Debtors

9

4,894,018

3,430,786

Cash at bank

16,437

36,761

4,970,188

3,571,238

CREDITORS

Amounts falling due within one year

10

6,357,401

5,091,010

NET CURRENT LIABILITIES

(1,387,213

)

(1,519,772

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(803,823

)

(728,325

)

CREDITORS

Amounts falling due after more than one year

11

242,572

342,438

NET LIABILITIES

(1,046,395

)

(1,070,763

)

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

(1,056,395

)

(1,080,763

)

(1,046,395

)

(1,070,763

)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

P A Jackson - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 March 2024

10,000

(845,213

)

(835,213

)

Prior year adjustment

-

(20,485

)

(20,485

)

As restated

10,000

(865,698

)

(855,698

)

Changes in equity

Deficit for the period

-

(215,065

)

(215,065

)

Total comprehensive income

-

(215,065

)

(215,065

)

Balance at 31 August 2024

10,000

(1,080,763

)

(1,070,763

)

Changes in equity

Profit for the year

-

34,268

34,268

Other comprehensive income

-

(9,900

)

(9,900

)

Total comprehensive income

-

24,368

24,368

Balance at 31 August 2025

10,000

(1,056,395

)

(1,046,395

)

1.	STATUTORY INFORMATION

Soil Science Limited is a private limited company incorporated in England and Wales. The company's registered address is 10 Goldsmith Way, Eliot Business Park, Nuneaton, Warwickshire CV10 7RJ.

The functional and presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern

The financial statements showed a profit before tax of £43,695 (2024: loss £215,065) in the period and net liabilities of £1,045,395 (2024: £1,070,763) at the balance sheet date.

In making their assessment of the going concern status of the company, the directors have considered a period of not less than 12 months from the date of signing of these financial statements. The company meets its daily working capital requirements through its bank facilities and short-term private loans.

The Company has received a letter of support from its parent company, confirming their current intention to provide the necessary financial assistance to ensure the Company's ability to continue as a going concern for the foreseeable future. While the letter is not legally binding, the directors have no reason to believe that the support will not be forthcoming if required.

The wider group has also implemented a number of strategic initiatives aimed at driving growth and improving efficiency, enhanced cost control measures, and leveraging group-wide relationships to secure additional work through cross-selling opportunities with Soil Science Limited having access to a broader client base.

The long-term success of the business is dependent on it continuing to increase its turnover, effective cost management and careful cash flow management. The directors are confident that this can be achieved and thus the company continues to adopt the going concern basis in preparing its financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably:

- it is probable that the company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Other intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and Machinery - 20-100% on cost

Fixtures and Fittings - 50% on cost

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Impairment of fixed assets

Assets that are subject to depreciation or amortisation are assessed at each reporting date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment.

An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGU's). Non financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

Stocks

Stocks represent raw materials not purchased for a specific project that have not been allocated to a contract at the reporting date. They are valued at cost, unless the only option is to utilise them on loss making contracts in which case they are written off to 'profit or loss'

Financial instruments

a) Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

b) Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

c) Cash at bank and in hand

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with significant risk of change in value.

d) Interest income

Interest income is recognised in profit or loss using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account 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.

Research and Development Tax Relief

Research and development tax relief is recognised in the period in which the associated expenditure was incurred, unless the quantum of the relief can not be reliably estimated.

Deferred tax

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.

Research and development

Research and development costs are expensed in the period.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Leases that do not transfer all the risks and rewards of ownership are classified as operating leases.

Payments under operating leases are charged to the profit or loss on a straight line basis over the period of the lease.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Pension costs

Defined contribution pension plan

The company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Contributions outstanding at the balance sheet date amounted to £0 (2024: £0).

Basis of comparatives

The financial statements have been prepared for the year ended 31 August 2025. The comparative figures relate to the six month period ended 31 August 2024 following a change in the company’s accounting reference date in the prior period for commercial reasons. Consequently, the comparative figures are not directly comparable with those of the current year due to the differing lengths of the accounting periods.

3.	CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

- Critical judgements

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities outlined below:

- Goodwill amortisation

Management reviews its estimate on goodwill amortisation at each reporting date, based on the expected useful life of the assets. Goodwilll is considered to have a finite useful life. If a reliable estimates of the useful life can not be made, the useful life shall not exceed ten years.

- Impairment

Management assesses the impairment of fixed assets subject to depreciation or amortisation whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Factors considered important that may trigger an impairment review include the following: changes in the manner of the use of the acquired assets or the strategy of the overall business, significant negative industry or economic trends, taking into account market knowledge, professional judgement and historical transactional comparable. Given the company’s current trading position and operating profit for the year, we have carried out a thorough review of the valuation of the fixed assets. Given the fact the assets are essential to the company's operation and have generated consistent revenue flows we have concluded an impairment is not necessary.

4.

TURNOVER

The turnover and profit (2024 - loss) before taxation are attributable to the one principal activity of the company.

5.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 19 ) .

6.	OPERATING PROFIT/(LOSS)

The operating profit (2024 - operating loss) is stated after charging:

Period

1.3.24

Year Ended

to

31.8.25

31.8.24

£

£

Depreciation - owned assets

142,869

78,979

Goodwill amortisation

17,381

8,691

Patents and licences amortisation

61,002

33,344

7.	INTANGIBLE FIXED ASSETS

Patents and

Goodwill

licences

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

202,784

268,004

470,788

AMORTISATION

At 1 September 2024

89,804

90,143

179,947

Amortisation for year

17,381

61,002

78,383

At 31 August 2025

107,185

151,145

258,330

NET BOOK VALUE

At 31 August 2025

95,599

116,859

212,458

At 31 August 2024

112,980

177,861

290,841

8.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

708,053

Additions

13,195

At 31 August 2025

721,248

DEPRECIATION

At 1 September 2024

207,447

Charge for year

142,869

At 31 August 2025

350,316

NET BOOK VALUE

At 31 August 2025

370,932

At 31 August 2024

500,606

9.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

1,401,323

1,147,468

Amounts recoverable on contract

3,372,469

1,846,568

Other debtors

120,226

436,750

4,894,018

3,430,786

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts (see note 12)

5,324

5,324

Hire purchase contracts (see note 13)

89,616

89,616

Trade creditors

1,093,633

1,001,972

Amounts owed to group undertakings

3,784,508

3,386,294

Taxation and social security

53,018

13,084

Other creditors

1,331,302

594,720

6,357,401

5,091,010

Included within creditors is an amount due to the parent undertaking, GRS Integrated Solutions Limited, comprising unsecured loan which bear interest at rate 2.5% above the base rate and is repayable on demand.

11.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans (see note 12)

3,449

13,738

Hire purchase contracts (see note 13)

239,123

328,700

242,572

342,438

12.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due within one year or on demand:

Bank loans

5,324

5,324

Amounts falling due between two and five years:

Bank loans - 2-5 years

3,449

13,738

13.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.8.25

31.8.24

£

£

Net obligations repayable:

Within one year

89,616

89,616

Between one and five years

239,123

328,700

328,739

418,316

14.	SECURED DEBTS

Wells Fargo Capital Finance (UK) Limited holds a charge over the assets of Soil Science Limited and the GRS Roadstone Group as security for the banking facilities provided. This charge forms part of the security arrangements in place to support the group’s ongoing financing and banking requirements.

15.	CONTINGENT LIABILITIES

Soil Science Limited is party to a group VAT registration and is therefore jointly and severally liable for the total VAT amounts due to HM Revenue and Customs by all group companies included within that registration. At the period end £2,164,452 (2024: £4,162,000) VAT was due to HMRC in total across the group.

16.	ULTIMATE PARENT UNDERTAKING

The company's immediate parent undertaking is GRS Integrated Solutions Limited, Unit 10 Goldsmith Way, Eliot Business Park, Nuneaton, Warwickshire, CV10 7RJ incorporated in the United Kingdom, which is the smallest group into which the company is consolidated.

The company's ultimate parent undertaking and controlling party is GRS Roadstone Group Limited, Unit 10 Goldsmith Way, Eliot Business Park, Nuneaton, Warwickshire, CV10 7RJ, which is the largest group into which the company is consolidated.

Copies of the consolidated financial statements for both parent undertakings are available from Companies House.