REGISTERED NUMBER: SC709806 (Scotland)

Financial Statements

for the Year Ended 31 May 2025

for

Direct Earthworks Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B W Heron

N S Morley

E T Ronald

REGISTERED OFFICE:

70 Westburn Farm Road

Cambuslang

Glasgow

G72 7UB

REGISTERED NUMBER:

SC709806 (Scotland)

AUDITORS:

Magee Gammon Corporate Limited

Henwood House

Henwood

Ashford

Kent

TN24 8DH

FIXED ASSETS

Tangible assets

4

101

119

CURRENT ASSETS

Debtors

5

42,797

38,322

Cash at bank

6,479

46,770

49,276

85,092

CREDITORS

Amounts falling due within one year

6

(124,095

)

(100,513

)

NET CURRENT LIABILITIES

(74,819

)

(15,421

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(74,718

)

(15,302

)

CAPITAL AND RESERVES

Called up share capital

83

100

Capital redemption reserve

17

-

Retained earnings

(74,818

)

(15,402

)

(74,718

)

(15,302

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

B W Heron - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

Amounts are presented to the nearest £.

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.

The comparative figures represent a 17 month trading period and are therefore not considered directly comparable to the current 12 month period figures.

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.

Plant and machinery etc

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern basis

The financial statements has been prepared on a going concern basis due to the continued support of a fellow member of the group, Specialist Ground Engineering Limited.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

160

DEPRECIATION

At 1 June 2024

41

Charge for year

18

At 31 May 2025

59

NET BOOK VALUE

At 31 May 2025

101

At 31 May 2024

119

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

100

100

Other debtors

42,697

38,222

42,797

38,322

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

14,877

Amounts owed to group undertakings

100,808

74,573

Taxation and social security

15,537

4,675

Other creditors

7,750

6,388

124,095

100,513

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew John Childs (Senior Statutory Auditor)

for and on behalf of Magee Gammon Corporate Limited

8.	RELATED PARTY DISCLOSURES

9.	ULTIMATE CONTROLLING PARTY