DAM GEOTECHNICAL SERVICES LIMITED


Directors	CALDER, David Alastair
	MILLER, David Armstrong


Registered Address	69 Glasgow Road
	Dumbarton
	G82 1RE


Registered Number	SC268869 (Scotland)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		116,943		128,532
			116,943		128,532
Current assets
Stocks	5	182,453		74,715
Debtors	6	439,521		439,997
Cash at bank and on hand		464,098		170,087
		1,086,072		684,799
Creditors amounts falling due within one year	7	(294,357)		(202,837)
Net current assets (liabilities)			791,715		481,962
Total assets less current liabilities			908,658		610,494
Provisions for liabilities	8		(27,723)		(30,523)
Net assets			880,935		579,971
Capital and reserves
Called up share capital			100		100
Profit and loss account			880,835		579,871
Shareholders' funds			880,935		579,971

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 May 2026, and are signed on its behalf by:

CALDER, David Alastair
Director
Registered Company No. SC268869

DAM GEOTECHNICAL SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	The turnover shown in the profit and loss account represents the sales value of geotechnical engineering consultancy services during the year, exclusive of Value Added Tax.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful of 15 years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	15
	Fixtures and fittings	15
	Vehicles	25
	Office Equipment	33

	Stocks and work in progress
	Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

	Government grants or assistance
	Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Government grants or assistance

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		9

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 January 25	275,000	275,000
At 31 December 25	275,000	275,000
Amortisation and impairment
At 01 January 25	275,000	275,000
At 31 December 25	275,000	275,000
Net book value
At 31 December 25	-	-
At 31 December 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	230,067	71,769	8,923	3,642	314,401
Additions	10,703	34,584	-	2,210	47,497
Disposals	(19,290)	(6,000)	-	-	(25,290)
At 31 December 25	221,480	100,353	8,923	5,852	336,608
Depreciation and impairment
At 01 January 25	147,056	29,325	7,584	1,904	185,869
Charge for year	32,830	22,761	795	1,669	58,055
On disposals	(19,290)	(4,969)	-	-	(24,259)
At 31 December 25	160,596	47,117	8,379	3,573	219,665
Net book value
At 31 December 25	60,884	53,236	544	2,279	116,943
At 31 December 24	83,011	42,444	1,339	1,738	128,532

5.	Stocks

	2025	2024
	£	£
Work in progress	182,453	74,715
Total	182,453	74,715

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	394,007	400,664
Other debtors	4	-
Prepayments and accrued income	45,510	39,333
Total	439,521	439,997

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	56,000	71,037
Amounts owed to related parties	10,074	10,987
Taxation and social security	217,948	90,700
Other creditors	10,335	30,113
Total	294,357	202,837

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	27,723	30,523
Total	27,723	30,523

9.	Operating lease commitments
	At 31 December 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £2,020 (2024 – £7,037)

10.	Related party transactions
	At the balance sheet date, the Company owed £5,271 (2024: £23,793) to two (2024: two) Directors and this amount is included within other creditors. The loan is unsecured, interest free and repayable on demand. The company has taken advantage of the exemption in FRS 102 Section 33.1A to not disclose transactions with wholly owned group entities.