Dynamic Rivers (Survey And Design) Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—6

1. General Information

Dynamic Rivers (Survey And Design) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13135501 . The registered office is 17 St. Pauls Street, Southport, PR8 1LZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Turnover from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion of a contract is measured by comparing the costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, turnover is recognised only to the extent of the expenses recognised that it is probable will be recovered.

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	20% Straight Line & 15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	10% Straight Line
Computer Equipment	20% Straight Line

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Dynamic Rivers (Survey And Design) Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2026

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financiial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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Dynamic Rivers (Survey And Design) Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current 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 year 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

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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was as follows: 8 (2025: 8)

4. Tangible Assets

	Total
	£
Cost
As at 1 February 2025	94,717
Additions	1,489

As at 31 January 2026	96,206

Depreciation
As at 1 February 2025	30,671
Provided during the period	13,664

As at 31 January 2026	44,335

...CONTINUED

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Dynamic Rivers (Survey And Design) Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	51,871

As at 1 February 2025	64,046

5. Share Capital

	2026	2025 as restated
	£	£
Called Up Share Capital not Paid	600	600
Called Up Share Capital has been paid up	100	100

Amount of Allotted, Called Up Share Capital	700	700

6. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025 as restated
	£	£
Not later than one year	36,065	37,700
Later than one year and not later than five years	35,899	55,180

	71,964	92,880

7. Transition to FRS 102

Note 1: Transition to FRS 102

These financial statements for the year ended 31 January 2026 are the first financial statements that comply with FRS 102 Section 1A. The date of transition is 1 February 2024. The transition to FRS 102 has resulted in changes to the company's accounting policies compared to those applied in the previous financial statements. The following adjustments were required to restate the comparative figures: Deferred Tax: Under previous UK GAAP, the company did not account for Deferred Tax. Under FRS 102 Deferred tax is now recognised on all timing differences.

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		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		51,871		64,046

			51,871		64,046
CURRENT ASSETS
Stocks		14,537		20,489
Debtors		250,442		123,236
Cash at bank and in hand		114,412		200,033

		379,391		343,758
Creditors: Amounts Falling Due Within One Year		(288,120 )		(271,741 )

NET CURRENT ASSETS (LIABILITIES)			91,271		72,017

TOTAL ASSETS LESS CURRENT LIABILITIES			143,142		136,063

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,524 )		(6,078 )

NET ASSETS			138,618		129,985

CAPITAL AND RESERVES
Called up share capital	5		700		700
Profit and Loss Account			137,918		129,285

SHAREHOLDERS' FUNDS			138,618		129,985