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REGISTERED NUMBER: 04601922 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Complete Ground Management Limited

Complete Ground Management Limited (Registered number: 04601922)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Complete Ground Management Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: L D Warren
Mrs G L Warren





REGISTERED OFFICE: Bell Plantation Garden Centre
Watling Street
Towcester
NN12 6GX





REGISTERED NUMBER: 04601922 (England and Wales)





ACCOUNTANTS: torr waterfield
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

Complete Ground Management Limited (Registered number: 04601922)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 6,150 9,225
Tangible assets 5 471,964 384,967
478,114 394,192

CURRENT ASSETS
Debtors 6 777,575 467,614
Cash at bank and in hand 219,868 181,118
997,443 648,732
CREDITORS
Amounts falling due within one year 7 (263,070 ) (238,244 )
NET CURRENT ASSETS 734,373 410,488
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,212,487

804,680

CREDITORS
Amounts falling due after more than one
year

8

(154,085

)

(55,546

)

PROVISIONS FOR LIABILITIES (108,996 ) (65,621 )
NET ASSETS 949,406 683,513

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 949,305 683,412
949,406 683,513

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

Complete Ground Management Limited (Registered number: 04601922)

Balance Sheet - continued
30 April 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 October 2023 and were signed on its behalf by:





L D Warren - Director


Complete Ground Management Limited (Registered number: 04601922)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Complete Ground Management 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance

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

Complete Ground Management Limited (Registered number: 04601922)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payment is treated as a liability.

Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2022 - 27 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 108,300
AMORTISATION
At 1 May 2022 99,075
Charge for year 3,075
At 30 April 2023 102,150
NET BOOK VALUE
At 30 April 2023 6,150
At 30 April 2022 9,225

Complete Ground Management Limited (Registered number: 04601922)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 May 2022 80,353 671,129 22,080 192,299 965,861
Additions - 156,182 6,947 25,750 188,879
Disposals - (43,240 ) - (923 ) (44,163 )
At 30 April 2023 80,353 784,071 29,027 217,126 1,110,577
DEPRECIATION
At 1 May 2022 73,916 453,729 20,606 32,643 580,894
Charge for year 3,219 49,253 633 34,845 87,950
Eliminated on disposal - (30,141 ) - (90 ) (30,231 )
At 30 April 2023 77,135 472,841 21,239 67,398 638,613
NET BOOK VALUE
At 30 April 2023 3,218 311,230 7,788 149,728 471,964
At 30 April 2022 6,437 217,400 1,474 159,656 384,967

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 323,275 244,338
Amounts owed by group undertakings 454,300 223,276
777,575 467,614

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Hire purchase contracts 63,710 23,402
Trade creditors 24,415 21,096
Taxation and social security 167,015 180,320
Other creditors 7,930 13,426
263,070 238,244

Other creditors includes accruals and deferred income of £1,600 (2022 - £6,500)

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Hire purchase contracts 154,085 55,546

Complete Ground Management Limited (Registered number: 04601922)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

9. SECURED DEBTS

The following secured debts are included within creditors:

30.4.23 30.4.22
£    £   
Hire purchase contracts 217,795 78,948

The hire purchase contracts are secured over the related individual fixed assets acquired.

10. OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £290,322 (2022 - £337,828).