Company registration number 09113029 (England and Wales)
DTA GROUNDWORKS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
DTA GROUNDWORKS LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
DTA GROUNDWORKS LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
5
62,334
9,295
Current assets
Stocks
500
500
Debtors
60,889
35,245
Cash at bank and in hand
26,729
-
0
88,118
35,745
Creditors: amounts falling due within one year
(55,609)
(31,986)
Net current assets
32,509
3,759
Total assets less current liabilities
94,843
13,054
Creditors: amounts falling due after more than one year
(9,631)
(4,525)
Net assets
85,212
8,529
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
85,112
8,429
Total equity
85,212
8,529
DTA GROUNDWORKS LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 August 2026 and are signed on its behalf by:
D Brown
Director
Company registration number 09113029 (England and Wales)
DTA Groundworks Ltd
DTA GROUNDWORKS LTD
Notes to the Financial Statements
for the year ended 31 March 2026
- 3 -
1
Accounting policies
Company information

DTA Groundworks Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 38 Cumberland Avenue, Huddersfield, West Yorkshire, HD2 2JJ.

Accounting convention

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principle accounting policies adopted are set out below.

Turnover

Turnover represents 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 on the provision of service obligations where a right to consideration is due.

Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Straight Line
Computers
25% Straight Line
Motor vehicles
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Taxation

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

DTA Groundworks Ltd
DTA GROUNDWORKS LTD
Notes to the Financial Statements (CONTINUED)
for the year ended 31 March 2026
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
1
3
Taxation
2026
2025
£
£
Current tax
UK corporation tax on profits for the current period
20,457
8,430
Adjustments in respect of prior periods
-
0
(1,076)
Total current tax
20,457
7,354
4
Intangible fixed assets
Total
£
Cost
At 1 April 2025 and 31 March 2026
11,000
Amortisation and impairment
At 1 April 2025 and 31 March 2026
11,000
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
DTA Groundworks Ltd
DTA GROUNDWORKS LTD
Notes to the Financial Statements (CONTINUED)
for the year ended 31 March 2026
- 5 -
5
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2025
58,078
837
45,322
104,237
Additions
22,850
-
0
37,575
60,425
Disposals
-
0
-
0
(27,048)
(27,048)
At 31 March 2026
80,928
837
55,849
137,614
Depreciation and impairment
At 1 April 2025
57,170
570
37,202
94,942
Depreciation charged in the year
1,345
209
3,689
5,243
Eliminated in respect of disposals
-
0
-
0
(24,905)
(24,905)
At 31 March 2026
58,515
779
15,986
75,280
Carrying amount
At 31 March 2026
22,413
58
39,863
62,334
At 31 March 2025
908
267
8,120
9,295
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