REGISTERED NUMBER: 15020350 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

GWM Earthworks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr G Metcalf

REGISTERED OFFICE:

3B Lockheed Court

Preston Farm Industrial Estate

Stockton-on-Tees

Cleveland

TS18 3SH

REGISTERED NUMBER:

15020350 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

804,547

273,498

CURRENT ASSETS

Debtors

5

154,997

112,164

Cash at bank

35,380

40,770

190,377

152,934

CREDITORS

Amounts falling due within one year

6

354,935

139,897

NET CURRENT (LIABILITIES)/ASSETS

(164,558

)

13,037

TOTAL ASSETS LESS CURRENT LIABILITIES

639,989

286,535

CREDITORS

Amounts falling due after more than one year

7

(426,695

)

(211,590

)

PROVISIONS FOR LIABILITIES

(201,137

)

(68,375

)

NET ASSETS

12,157

6,570

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

12,156

6,569

12,157

6,570

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

Mr G Metcalf - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost, 20% on reducing balance and 15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

-

382,681

382,681

Additions

94,603

614,028

708,631

At 31 March 2026

94,603

996,709

1,091,312

DEPRECIATION

At 1 April 2025

-

109,183

109,183

Charge for year

-

177,582

177,582

At 31 March 2026

-

286,765

286,765

NET BOOK VALUE

At 31 March 2026

94,603

709,944

804,547

At 31 March 2025

-

273,498

273,498

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

373,890

Additions

598,521

At 31 March 2026

972,411

DEPRECIATION

At 1 April 2025

106,520

Charge for year

173,179

At 31 March 2026

279,699

NET BOOK VALUE

At 31 March 2026

692,712

At 31 March 2025

267,370

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

88,546

64,454

Other debtors

66,451

47,710

154,997

112,164

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

240,131

97,788

Trade creditors

60,660

23,326

Taxation and social security

9,987

18,783

Other creditors

44,157

-

354,935

139,897

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

426,695

211,590

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

31/3/26

31/3/25

£

£

Mr G Metcalf

Balance outstanding at start of year

20,805

5,647

Amounts advanced

20,375

40,044

Amounts repaid

(22,854

)

(24,886

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

18,326

20,805

Interest of 3.75% has been charged on the above loan.