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David Curry Groundworks Ltd
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 05381038
(England and Wales)

# Company Information

For the year ended 31 March 2026

Directors | Curry, David
| Curry, Nicola

Company secretary | Curry, Nicola

Registered office | Singmoor
| Biddlestone
| Morpeth
| NE65 7DX

Registered number | 05381038

Accountant | AWS Accountancy Ltd
| 3 Berrymoor Court
| Cramlington
| Northumberland
| NE23 7RZ

# Statement of Financial Position

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 4 |
129,180
93,762
129,180
93,762
Current assets
Debtors
| 5 |
171,380
175,153
Cash at bank and in hand
1,779
4,609
173,159
179,762
Creditors
Amounts falling due within one year
| 6 |
(168,731)
(185,943)
(168,731)
(185,943)
Net current assets (liabilities)
4,428
(6,181)
Total assets less current liabilities
133,608
87,581
Creditors
Amounts falling due after one year
| 7 |
(55,927)
(27,687)
(55,927)
(27,687)
Provisions for liabilities
| 9 |
(24,545)
(17,815)
Net assets (liabilities)
53,136
42,079
Capital and reserves
Called up share capital
| 10 |
40
40
Profit and loss account
53,096
42,039
Total equity
53,136
42,079

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit 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 financial statements.
The financial statements have been prepared in accordance with the special 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) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 August 2026 and are signed on its behalf by:

Curry, David Curry, David Director | Curry, Nicola Curry, Nicola Director

Company registration number 05381038

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

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

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

### 2. Accounting policies

### 2.1. Basis of preparation

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

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Finance leases and hire purchase agreements

### Finance leases

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

### 2.4. 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.

### 2.5. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Plant and machinery
25
Reducing balance
Motor vehicles
25
Reducing balance
Fixtures and fittings
20
Reducing balance

### 3. Employees

The average number of employees during the year was 3 (2025: 3).

### 4. Tangible fixed assets

Plant and machinery
Motor vehicles
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 April 2025
188,499
38,350
6,353
233,202
Additions
122,895
-
225
123,120
Disposals
(55,000)
-
-
(55,000)
At 31 March 2026
256,394
38,350
6,578
301,322
Depreciation and impairment
At 1 April 2025
113,112
21,689
4,639
139,440
Charge for the period
28,133
4,165
404
32,702
At 31 March 2026
141,245
25,854
5,043
172,142
Net book value
At 31 March 2026
115,149
12,496
1,535
129,180
At 31 March 2025
75,387
16,661
1,714
93,762

### 5. Debtors

2026
2025
£
£
Other debtors
171,380
174,323
Prepayments and accrued income
-
830
Total due within one year
171,380
175,153
Total due after one year
-
-
Total
171,380
175,153

### 6. Creditors due within one year

2026
2025
£
£
Bank loans and overdrafts
1,500
3,000
Other creditors
12,348
23,075
Taxation and social security
153,228
158,293
Accruals and deferred income
1,655
1,575
Total
168,731
185,943

### 7. Creditors due after one year

2026
2025
£
£
Bank loans and overdrafts
-
1,500
Finance leases and hire purchase due in one year
55,927
26,187
Total
55,927
27,687

### 8. Directors advances, credits and guarantees

Director
Brought forward
Amounts advanced
Amounts repaid
Carried forward
£
£
£
£
Curry, David
57,642
12,678
(3,985)
66,335
Curry, Nicola
57,642
12,679
(3,985)
66,336
Total
115,284
25,357
(7,970)
132,671

The above loan is unsecured, interest free and repayable on demand.

### 9. Provisions for liabilities

2026
2025
£
£
Deferred tax
24,545
17,815
Total
24,545
17,815

### 10. Share capital

2026
2025
£
£
Allotted, called up and fully paid
Ordinary
40
40
Total
40
40