The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard). 
The financial statements have been prepared in accordance with Companies Act 2006.

The company made a loss for the year ended 31 October 2025. This is mainly due to a significant depreciation charge on the companys tangible fixed assets. Depreciation is a non-cash expense, and before it the company generated a profit and positive cash flows from its operations. At 31 October 2025 the companys assets exceeded its liabilities.
The directors believe the company is achieving good levels of sales growth and underlying trading profitability, and is well placed to manage its business risks successfully. The directors therefore have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being at least twelve months from the date of approval of these financial statements. For this reason they continue to adopt the going concern basis of accounting in preparing the financial statements.
Judgements and key sources of estimation uncertainty
Judgements and key sources of estimation uncertainty are continually evaluated. They are based on historical experience and other factors, including expectations of future events that are believed to be reasonable in the circumstances.
There were no critical judgements made in applying the companys accounting policies.
Useful economic lives of tangible fixed assets: The annual depreciation charge is sensitive to changes in the estimated useful economic lives and residual values of the companys tangible fixed assets. These are reassessed annually and amended where necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 4 for the carrying amount of tangible fixed assets

Turnover represents the fair value of consideration received or receivable for construction, piling and development services provided during the year, excluding Value Added Tax and trade discounts.
Construction contracts
Where the outcome of a construction contract can be estimated reliably, contract revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting date. 
Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised only to the extent of contract costs incurred that are expected to be recoverable. Contract costs are recognised as an expense in the period in which they are incurred.
Where it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

Assets acquired under hire purchase contracts are capitalised based on the purchase price of the assets. Depreciation is provided on the same basis as for owned assets. The finance interest element of the rental payment is charged to the income statement on a straight line basis over the period of the contract.
The capital value of the hire purchase contract is included in the Statement of Financial Position as a liability, reduced by the capital element of the hire purchase payments.

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included in the income statement.

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets, other than freehold land, are stated at cost less depreciation and any provision for impairment.
The carrying value of plant and equipment is reviewed for impairment in each accounting period if events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Inventory is stated at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes materials, direct labour and direct costs.
Net realisable value is based on estimate selling prices less further costs expected to be incurred to completion or disposal.
Provision is made for obsolete, slow-moving or defective items where appropriate.
Land held for Development
Land held for development is stated at the lower of cost and net realisable value where cost represents the acquisition cost of the land and any other expenditure incurred to date on each parcel of land, and net realisable value is based on the estimate selling price less further costs expected to be incurred to completion or disposal.

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

The financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financial transaction, where it is recognised at the present value of future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit & loss. All other such investments are subsequently measured at cost less impairment.  
Other financial instruments, including derivatives are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 
Other financial instruments are subsequently measured at fair value, with any changes recognised in the profit and loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in the profit & loss immediately, to the extent that the reversal does not result in the carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously recognised.