Earthworks-jobs.com Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04593786

Earthworks-jobs.com Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

Earthworks-jobs.com Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		235,323		290,601

Current assets

Debtors	6	7,232	12,774
Cash at bank and in hand		674,002	664,186
		---------	---------
		681,234	676,960

Creditors: amounts falling due within one year	7	11,088		19,226
		---------		---------
Net current assets			670,146		657,734
			---------		---------
Total assets less current liabilities			905,469		948,335

Provisions

Taxation including deferred tax	6,663	20,483
	---------	---------
Net assets	898,806	927,852
	---------	---------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	51,261	92,511
Profit and loss account	847,445	835,241
	---------	---------
Shareholders funds	898,806	927,852
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Earthworks-jobs.com Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 24 November 2025 , and are signed on behalf of the board by:

Dr J M Nicholass
Director

Company registration number: 04593786

Earthworks-jobs.com Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 70 Holbrook Road, Cambridge, CB1 7ST.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a basis other than the going concern basis as the company is expected to cease trading within twelve months of the approval of the accounts. No adjustments are required in the financial statements as a result of the change in basis of preparation.

Revenue recognition

The turnover shown in the profit and loss account represents work done in relation to provision of employment advertising services and rental income during the year, exclusive of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover 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 material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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. enacted at the balance sheet date.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets, other than investment properties

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures & Fittings	-	25% straight line

Investment properties

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Land and buildings	Fixtures and fittings	Total
	£	£	£
Cost or valuation
At 1 April 2024	290,000	34,249	324,249
Revaluations	( 55,000)	–	( 55,000)
	---------	--------	---------
At 31 March 2025	235,000	34,249	269,249
	---------	--------	---------
Depreciation
At 1 April 2024	–	33,648	33,648
Charge for the year	–	278	278
	---------	--------	---------
At 31 March 2025	–	33,926	33,926
	---------	--------	---------
Carrying amount
At 31 March 2025	235,000	323	235,323
	---------	--------	---------
At 31 March 2024	290,000	601	290,601
	---------	--------	---------

Land and buildings consists of an investment property. The director has considered the valuation of the company's investment property at the balance sheet date and, in their opinion, the valuation represents open market value.

6. Debtors

	2025	2024
	£	£
Trade debtors	6,142	12,342
Other debtors	1,090	432
	-------	--------
	7,232	12,774
	-------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	1,695
Social security and other taxes	5,988	12,631
Other creditors	5,100	4,900
	--------	--------
	11,088	19,226
	--------	--------