2022-04-012023-03-312023-03-31false04748696GARY STEVENS GROUNDWORKS LIMITED2023-09-15iso4217:GBPxbrli:pure047486962022-04-01047486962023-03-31047486962022-04-012023-03-31047486962021-04-01047486962022-03-31047486962021-04-012022-03-3104748696bus:SmallEntities2022-04-012023-03-3104748696bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3104748696bus:FullAccounts2022-04-012023-03-3104748696bus:PrivateLimitedCompanyLtd2022-04-012023-03-3104748696core:WithinOneYear2023-03-3104748696core:AfterOneYear2023-03-3104748696core:WithinOneYear2022-03-3104748696core:AfterOneYear2022-03-3104748696core:ShareCapital2023-03-3104748696core:SharePremium2023-03-3104748696core:RevaluationReserve2023-03-3104748696core:OtherReservesSubtotal2023-03-3104748696core:RetainedEarningsAccumulatedLosses2023-03-3104748696core:ShareCapital2022-03-3104748696core:SharePremium2022-03-3104748696core:RevaluationReserve2022-03-3104748696core:OtherReservesSubtotal2022-03-3104748696core:RetainedEarningsAccumulatedLosses2022-03-3104748696core:LandBuildings2023-03-3104748696core:PlantMachinery2023-03-3104748696core:Vehicles2023-03-3104748696core:FurnitureFittings2023-03-3104748696core:OfficeEquipment2023-03-3104748696core:NetGoodwill2023-03-3104748696core:IntangibleAssetsOtherThanGoodwill2023-03-3104748696core:ListedExchangeTraded2023-03-3104748696core:UnlistedNon-exchangeTraded2023-03-3104748696core:LandBuildings2022-03-3104748696core:PlantMachinery2022-03-3104748696core:Vehicles2022-03-3104748696core:FurnitureFittings2022-03-3104748696core:OfficeEquipment2022-03-3104748696core:NetGoodwill2022-03-3104748696core:IntangibleAssetsOtherThanGoodwill2022-03-3104748696core:ListedExchangeTraded2022-03-3104748696core:UnlistedNon-exchangeTraded2022-03-3104748696core:LandBuildings2022-04-012023-03-3104748696core:PlantMachinery2022-04-012023-03-3104748696core:Vehicles2022-04-012023-03-3104748696core:FurnitureFittings2022-04-012023-03-3104748696core:OfficeEquipment2022-04-012023-03-3104748696core:NetGoodwill2022-04-012023-03-3104748696core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3104748696core:ListedExchangeTraded2022-04-012023-03-3104748696core:UnlistedNon-exchangeTraded2022-04-012023-03-3104748696core:MoreThanFiveYears2022-04-012023-03-3104748696core:Non-currentFinancialInstruments2023-03-3104748696core:Non-currentFinancialInstruments2022-03-3104748696dpl:CostSales2022-04-012023-03-3104748696dpl:DistributionCosts2022-04-012023-03-3104748696core:LandBuildings2022-04-012023-03-3104748696core:PlantMachinery2022-04-012023-03-3104748696core:Vehicles2022-04-012023-03-3104748696core:FurnitureFittings2022-04-012023-03-3104748696core:OfficeEquipment2022-04-012023-03-3104748696dpl:AdministrativeExpenses2022-04-012023-03-3104748696core:NetGoodwill2022-04-012023-03-3104748696core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3104748696dpl:GroupUndertakings2022-04-012023-03-3104748696dpl:ParticipatingInterests2022-04-012023-03-3104748696dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3104748696core:ListedExchangeTraded2022-04-012023-03-3104748696dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3104748696core:UnlistedNon-exchangeTraded2022-04-012023-03-3104748696dpl:CostSales2021-04-012022-03-3104748696dpl:DistributionCosts2021-04-012022-03-3104748696core:LandBuildings2021-04-012022-03-3104748696core:PlantMachinery2021-04-012022-03-3104748696core:Vehicles2021-04-012022-03-3104748696core:FurnitureFittings2021-04-012022-03-3104748696core:OfficeEquipment2021-04-012022-03-3104748696dpl:AdministrativeExpenses2021-04-012022-03-3104748696core:NetGoodwill2021-04-012022-03-3104748696core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3104748696dpl:GroupUndertakings2021-04-012022-03-3104748696dpl:ParticipatingInterests2021-04-012022-03-3104748696dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3104748696core:ListedExchangeTraded2021-04-012022-03-3104748696dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3104748696core:UnlistedNon-exchangeTraded2021-04-012022-03-3104748696core:NetGoodwill2023-03-3104748696core:IntangibleAssetsOtherThanGoodwill2023-03-3104748696core:LandBuildings2023-03-3104748696core:PlantMachinery2023-03-3104748696core:Vehicles2023-03-3104748696core:FurnitureFittings2023-03-3104748696core:OfficeEquipment2023-03-3104748696core:AfterOneYear2023-03-3104748696core:WithinOneYear2023-03-3104748696core:ListedExchangeTraded2023-03-3104748696core:UnlistedNon-exchangeTraded2023-03-3104748696core:ShareCapital2023-03-3104748696core:SharePremium2023-03-3104748696core:RevaluationReserve2023-03-3104748696core:OtherReservesSubtotal2023-03-3104748696core:RetainedEarningsAccumulatedLosses2023-03-3104748696core:NetGoodwill2022-03-3104748696core:IntangibleAssetsOtherThanGoodwill2022-03-3104748696core:LandBuildings2022-03-3104748696core:PlantMachinery2022-03-3104748696core:Vehicles2022-03-3104748696core:FurnitureFittings2022-03-3104748696core:OfficeEquipment2022-03-3104748696core:AfterOneYear2022-03-3104748696core:WithinOneYear2022-03-3104748696core:ListedExch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GARY STEVENS GROUNDWORKS LIMITED

Registered Number
04748696
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

GARY STEVENS GROUNDWORKS LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

STEVENS, Gary Stuart

Registered Address

35/37 St Leonards Road
Northampton
NN4 8DL

Registered Number

04748696 (England and Wales)
GARY STEVENS GROUNDWORKS LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets688,44462,545
88,44462,545
Current assets
Debtors757,35859,921
Cash at bank and on hand3,909117
61,26760,038
Creditors amounts falling due within one year8(65,303)(62,491)
Net current assets (liabilities)(4,036)(2,453)
Total assets less current liabilities84,40860,092
Creditors amounts falling due after one year9(52,715)(29,441)
Provisions for liabilities11(16,805)(11,884)
Net assets14,88818,767
Capital and reserves
Called up share capital100100
Profit and loss account14,78818,667
Shareholders' funds14,88818,767
The financial statements were approved and authorised for issue by the Director on 15 September 2023, and are signed on its behalf by:
STEVENS, Gary Stuart
Director
Registered Company No. 04748696
GARY STEVENS GROUNDWORKS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is groundworks
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year55
6.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 22127,01448,262798176,074
Additions57,552--57,552
Disposals-(12,200)-(12,200)
At 31 March 23184,56636,062798221,426
Depreciation and impairment
At 01 April 2276,51136,431587113,529
Charge for year27,0142,4155329,482
On disposals-(10,029)-(10,029)
At 31 March 23103,52528,817640132,982
Net book value
At 31 March 2381,0417,24515888,444
At 31 March 2250,50311,83121162,545
7.Debtors

2023

2022

££
Trade debtors / trade receivables5,2335,445
Other debtors52,12554,476
Total57,35859,921
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables1,7162,875
Taxation and social security3,65228,442
Finance lease and HP contracts31,79623,420
Other creditors24,9654,729
Accrued liabilities and deferred income3,1743,025
Total65,30362,491
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Other creditors52,71529,441
Total52,71529,441
10.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts52,71529,441
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)16,80511,884
Total16,80511,884