Unearthed Geotechnical Associates Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14494038

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		60,752		60,370

			60,752		60,370
CURRENT ASSETS
Debtors	5	303,075		127,668
Cash at bank and in hand		52,561		4,539

		355,636		132,207
Creditors: Amounts Falling Due Within One Year	6	(154,073 )		(112,979 )

NET CURRENT ASSETS (LIABILITIES)			201,563		19,228

TOTAL ASSETS LESS CURRENT LIABILITIES			262,315		79,598

NET ASSETS			262,315		79,598

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			262,313		79,596

SHAREHOLDERS' FUNDS			262,315		79,598

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Unearthed Geotechnical Associates Ltd

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J Foggo

Director

9 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Unearthed Geotechnical Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14494038 . The registered office is Caerglow Tyland Lane, Sandling, Maidstone, Kent, ME14 3BL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Taxation

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

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

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Unearthed Geotechnical Associates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 July 2025	74,765	6,708	81,473
Additions	14,470	20,231	34,701

As at 30 June 2026	89,235	26,939	116,174

Depreciation
As at 1 July 2025	19,426	1,677	21,103
Provided during the period	27,165	7,154	34,319

As at 30 June 2026	46,591	8,831	55,422

Net Book Value
As at 30 June 2026	42,644	18,108	60,752

As at 1 July 2025	55,339	5,031	60,370

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	301,818	127,668
Other taxes and social security	1,257	-

	303,075	127,668

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Unearthed Geotechnical Associates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	41,436
Corporation tax	69,554	8,381
Other taxes and social security	-	3,547
VAT	81,200	6,207
Credit Card	3,096	24,916
Accruals and deferred income	175	234
Director's loan account	48	28,258

	154,073	112,979

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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