Digger Hire Direct Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15910145

Digger Hire Direct Ltd

Filleted Unaudited Financial Statements

31 July 2026

Digger Hire Direct Ltd

Financial Statements

Period from 1 September 2025 to 31 July 2026

Contents	Pages

Balance sheet	1 to 2

Notes to the financial statements	3 to 6

Digger Hire Direct Ltd

Balance Sheet

31 July 2026

	31 Jul 26	31 Aug 25
Note	£	£

Fixed assets

Tangible assets	5	–	72,456

Current assets

Stocks		–	3,000
Debtors	6	–	16,238
Cash at bank and in hand		–	8,564
		----	--------
		–	27,802

Creditors: amounts falling due within one year	7	4,610	81,047
		-------	--------
Net current liabilities		4,610	53,245
		-------	--------
Total assets less current liabilities		( 4,610)	19,211

Provisions	–	13,767
	-------	--------
Net (liabilities)/assets	( 4,610)	5,444
	-------	--------

Capital and reserves

Called up share capital	120	120
Profit and loss account	( 4,730)	5,324
	-------	-------
Shareholders (deficit)/funds	( 4,610)	5,444
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the period ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Digger Hire Direct Ltd

Balance Sheet (continued)

31 July 2026

These financial statements were approved by the board of directors and authorised for issue on 3 August 2026 , and are signed on behalf of the board by:

Mr M C Booth	Mr A Gwynne
Director	Director

Company registration number: 15910145

Digger Hire Direct Ltd

Notes to the Financial Statements

Period from 1 September 2025 to 31 July 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit G2 Great Fenton Business Park, Heron Cross, Stoke-On-Trent, Staffordshire, ST4 4LZ. The company registration number is 15910145 .

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Judgements and key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: As described in the accounting policies of the financial statements, depreciation of tangible assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidenced by disposals during current and prior accounting periods. The directors have made an estimation using their judgement of the potential liabilities in regards to settlement of tax schemes.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for services provided.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objectives evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 (2025: 2 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 September 2025	82,210	14,399	96,609
Disposals	( 82,210)	( 14,399)	( 96,609)
	--------	--------	--------
At 31 July 2026	–	–	–
	--------	--------	--------
Depreciation
At 1 September 2025	20,553	3,600	24,153
Disposals	( 20,553)	( 3,600)	( 24,153)
	--------	--------	--------
At 31 July 2026	–	–	–
	--------	--------	--------
Carrying amount
At 31 July 2026	–	–	–
	--------	--------	--------
At 31 August 2025	61,657	10,799	72,456
	--------	--------	--------

6. Debtors

	31 Jul 26	31 Aug 25
	£	£
Trade debtors	–	1,288
Other debtors	–	14,950
	----	--------
	–	16,238
	----	--------

7. Creditors: amounts falling due within one year

	31 Jul 26	31 Aug 25
	£	£
Social security and other taxes	–	46
Other creditors	4,610	81,001
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	4,610	81,047
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