REGISTERED NUMBER: 03519748 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Earthworks (Plant) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C P O'Neill

J Avery

SECRETARY:

C P O'Neill

REGISTERED OFFICE:

Building 6000 Langstone Technology Park

Langstone Road

Havant

Hampshire

PO9 1SA

REGISTERED NUMBER:

03519748 (England and Wales)

ACCOUNTANTS:

AM-PM Accounting Solutions Limited

Building 6000

Langstone Technology Park

Langstone Road

Havant

Hampshire

PO9 1SA

FIXED ASSETS

Tangible assets

4

135,396

119,954

CURRENT ASSETS

Stocks

7,500

-

Debtors

5

21,246

34,988

Cash at bank and in hand

808,104

884,019

836,850

919,007

CREDITORS

Amounts falling due within one year

6

625,916

560,809

NET CURRENT ASSETS

210,934

358,198

TOTAL ASSETS LESS CURRENT LIABILITIES

346,330

478,152

CREDITORS

Amounts falling due after more than one year

7

-

(2,897

)

PROVISIONS FOR LIABILITIES

(18,765

)

(34,391

)

NET ASSETS

327,565

440,864

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

327,564

440,863

SHAREHOLDERS' FUNDS

327,565

440,864

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

C P O'Neill - Director

1.	STATUTORY INFORMATION

Earthworks (Plant) 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 represents the value of services supplied in the period, net of value added tax and any discounts given.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

163,335

1,741

34,045

12,623

211,744

Additions

40,427

-

33,287

895

74,609

Disposals

(38,179

)

-

-

(3,536

)

(41,715

)

At 31 March 2026

165,583

1,741

67,332

9,982

244,638

DEPRECIATION

At 1 April 2025

57,246

1,038

21,548

11,958

91,790

Charge for year

17,577

176

11,446

631

29,830

Eliminated on disposal

(8,842

)

-

-

(3,536

)

(12,378

)

At 31 March 2026

65,981

1,214

32,994

9,053

109,242

NET BOOK VALUE

At 31 March 2026

99,602

527

34,338

929

135,396

At 31 March 2025

106,089

703

12,497

665

119,954

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

3,900

12,648

Amounts owed by group undertakings

-

6,264

Other debtors

17,346

16,076

21,246

34,988

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

10,186

Trade creditors

4,205

7,020

Amounts owed to group undertakings

617,018

389,666

Taxation and social security

1,945

12,872

Other creditors

2,748

141,065

625,916

560,809

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

2,897

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C P O'Neill.

Mr C O'Neill owns 100% of the issued share capital of Mulyak Holdings Limited.