Company No: 08325446 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	8,552		17,882
		8,552		17,882
Current assets
Debtors	4	31,296		32,513
Cash at bank and in hand		16,563		29,573
		47,859		62,086
Creditors: amounts falling due within one year	5	( 36,417)		( 56,394)
Net current assets		11,442		5,692
Total assets less current liabilities		19,994		23,574
Creditors: amounts falling due after more than one year	6	( 630)		( 19,516)
Net assets		19,364		4,058
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		19,264		3,958
Total shareholder's funds		19,364		4,058

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Trenching & Utility Services Ltd (registered number: 08325446) were approved and authorised for issue by the Director on 02 August 2026. They were signed on its behalf by:

RE Headon Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Trenching & Utility Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 16 Mayflower Gardens Nailsea, Bristol, BS48 1QW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised 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 is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery	4 years straight line
Vehicles	4 years straight line
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 April 2025	6,779		112,179		1,751		120,709
Disposals	0		( 74,860)		0		( 74,860)
At 31 March 2026	6,779		37,319		1,751		45,849
Accumulated depreciation
At 01 April 2025	6,779		94,297		1,751		102,827
Charge for the financial year	0		9,330		0		9,330
Disposals	0		( 74,860)		0		( 74,860)
At 31 March 2026	6,779		28,767		1,751		37,297
Net book value
At 31 March 2026	0		8,552		0		8,552
At 31 March 2025	0		17,882		0		17,882

4. Debtors

	2026		2025
	£		£
Trade debtors	31,296		32,513

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	3,950		7,549
Trade creditors	1,676		116
Taxation and social security	7,427		8,807
Obligations under finance leases and hire purchase contracts	14,936		7,566
Other creditors	8,428		32,356
	36,417		56,394

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		3,950
Obligations under finance leases and hire purchase contracts	630		15,566
	630		19,516

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Amounts owed to the director	5,272		29,367

Dividends of £15,000 (2025: £15,000) were declared to the director during the year.