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2021-09-01 2022-08-31 05895559 frs-bus:OrdinaryShareClass2 2021-08-31 05895559 frs-bus:OrdinaryShareClass2 2022-08-31 05895559 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 05895559 frs-bus:OrdinaryShareClass3 2021-08-31 05895559 frs-bus:OrdinaryShareClass3 2022-08-31 05895559 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 05895559 frs-bus:OrdinaryShareClass4 2021-08-31 05895559 frs-bus:OrdinaryShareClass4 2022-08-31 05895559 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 05895559 frs-bus:OrdinaryShareClass5 2021-08-31 05895559 frs-bus:OrdinaryShareClass5 2022-08-31 05895559 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 05895559 frs-bus:PreferenceShareClass1 2021-08-31 05895559 frs-bus:PreferenceShareClass1 2022-08-31 05895559 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 05895559 frs-bus:PreferenceShareClass2 2021-08-31 05895559 frs-bus:PreferenceShareClass2 2022-08-31 05895559 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 05895559 frs-bus:PreferenceShareClass3 2021-08-31 05895559 frs-bus:PreferenceShareClass3 2022-08-31 05895559 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 05895559 frs-bus:PreferenceShareClass4 2021-08-31 05895559 frs-bus:PreferenceShareClass4 2022-08-31 05895559 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 05895559 frs-bus:PreferenceShareClass5 2021-08-31 05895559 frs-bus:PreferenceShareClass5 2022-08-31 05895559 1 2021-09-01 2022-08-31 05895559 1 2022-08-31 05895559 1 2021-09-01 2022-08-31 05895559 frs-core:LeasedAssets 2021-09-01 2022-08-31 05895559 frs-core:OwnedAssets 2021-09-01 2022-08-31 05895559 frs-core:CurrencyRisk 2021-09-01 2022-08-31 05895559 frs-core:MarketRisk 2021-09-01 2022-08-31 05895559 frs-core:InterestRateRisk 2021-09-01 2022-08-31 05895559 frs-core:DeferredTaxation 2021-09-01 2022-08-31 05895559 frs-core:DeferredTaxation 2021-08-31 05895559 frs-core:DeferredTaxation 2022-08-31 05895559 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 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frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 05895559 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 05895559 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 05895559 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 05895559 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 05895559 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 05895559 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 05895559 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 05895559 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 05895559 frs-core:TaxCreditsDeferredTax 2022-08-31 05895559 frs-core:CostValuation 2021-08-31 05895559 frs-core:AdditionsToInvestments 2022-08-31 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05895559 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 05895559 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 05895559 frs-core:UnlistedNon-exchangeTraded 2022-08-31 05895559 frs-core:UnlistedNon-exchangeTraded 2021-08-31 05895559 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 05895559 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05895559 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05895559 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05895559 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05895559 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05895559 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2022-08-31 05895559 frs-core:Non-currentFinancialInstruments 7 2022-08-31 05895559 8 2021-09-01 2022-08-31 05895559 frs-core:CurrentFinancialInstruments 8 2022-08-31 05895559 frs-core:Non-currentFinancialInstruments 8 2022-08-31 05895559 9 2021-09-01 2022-08-31 05895559 frs-core:CurrentFinancialInstruments 9 2022-08-31 05895559 frs-core:Non-currentFinancialInstruments 9 2022-08-31 05895559 10 2021-09-01 2022-08-31 05895559 frs-core:CurrentFinancialInstruments 10 2022-08-31 05895559 frs-core:Non-currentFinancialInstruments 10 2022-08-31 05895559 11 2021-09-01 2022-08-31 05895559 frs-core:CurrentFinancialInstruments 11 2022-08-31 05895559 frs-core:Non-currentFinancialInstruments 11 2022-08-31 05895559 12 2021-09-01 2022-08-31 05895559 frs-core:CurrentFinancialInstruments 12 2022-08-31 05895559 frs-core:Non-currentFinancialInstruments 12 2022-08-31 05895559 13 2021-09-01 2022-08-31 05895559 frs-core:CurrentFinancialInstruments 13 2022-08-31 05895559 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2022-08-31 05895559 20 2021-09-01 2022-08-31 05895559 frs-core:CurrentFinancialInstruments 20 2022-08-31 05895559 frs-core:Non-currentFinancialInstruments 20 2022-08-31 05895559 dpl-frs:Item1 2021-09-01 2022-08-31 05895559 dpl-frs:Item1 2021-08-31 05895559 dpl-frs:Item1 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 05895559 dpl-frs:Item2 2021-09-01 2022-08-31 05895559 dpl-frs:Item2 2021-08-31 05895559 dpl-frs:Item2 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 05895559 dpl-frs:Item3 2021-09-01 2022-08-31 05895559 dpl-frs:Item3 2021-08-31 05895559 dpl-frs:Item3 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 05895559 dpl-frs:Item4 2021-09-01 2022-08-31 05895559 dpl-frs:Item4 2021-08-31 05895559 dpl-frs:Item4 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 05895559 dpl-frs:Item5 2021-09-01 2022-08-31 05895559 dpl-frs:Item5 2021-08-31 05895559 dpl-frs:Item5 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 05895559 dpl-frs:Item6 2021-09-01 2022-08-31 05895559 dpl-frs:Item6 2021-08-31 05895559 dpl-frs:Item6 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 05895559 dpl-frs:Item7 2021-09-01 2022-08-31 05895559 dpl-frs:Item7 2021-08-31 05895559 dpl-frs:Item7 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 05895559 dpl-frs:Item8 2021-09-01 2022-08-31 05895559 dpl-frs:Item8 2021-08-31 05895559 dpl-frs:Item8 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 05895559 dpl-frs:Item9 2021-09-01 2022-08-31 05895559 dpl-frs:Item9 2021-08-31 05895559 dpl-frs:Item9 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 05895559 dpl-frs:Item10 2021-09-01 2022-08-31 05895559 dpl-frs:Item10 2021-08-31 05895559 dpl-frs:Item10 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 05895559 dpl-frs:Item11 2021-09-01 2022-08-31 05895559 dpl-frs:Item11 2021-08-31 05895559 dpl-frs:Item11 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 05895559 dpl-frs:Item12 2021-09-01 2022-08-31 05895559 dpl-frs:Item12 2021-08-31 05895559 dpl-frs:Item12 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 05895559 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 05895559 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 05895559 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 05895559 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 05895559 1 2021-09-01 2022-08-31 05895559 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 05895559
Groom Design Services Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Kingfisher Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05895559
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 502,507 778,818
502,507 778,818
CURRENT ASSETS
Debtors 5 372,125 158,337
Cash at bank and in hand 546,412 516,622
918,537 674,959
Creditors: Amounts Falling Due Within One Year 6 (610,727 ) (579,310 )
NET CURRENT ASSETS (LIABILITIES) 307,810 95,649
TOTAL ASSETS LESS CURRENT LIABILITIES 810,317 874,467
Creditors: Amounts Falling Due After More Than One Year 7 (128,967 ) (356,520 )
NET ASSETS 681,350 517,947
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 681,250 517,847
SHAREHOLDERS' FUNDS 681,350 517,947
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Groom
Director
Mrs Rebecca Evans
Director
Mr Jonathan Ashley
Director
09/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Groom Design Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05895559 . The registered office is Unit 12 Enterprise Court, Farfield Park, Manvers, Rotherham, S63 5DB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold N/A
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2022: 15)
15 15
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 September 2022 587,962 25,821 327,323 6,312
Additions 5,795 - - 4,391
Disposals (247,527 ) - - -
As at 31 August 2023 346,230 25,821 327,323 10,703
Depreciation
As at 1 September 2022 - 23,251 144,468 3,889
Provided during the period - 648 45,642 1,417
As at 31 August 2023 - 23,899 190,110 5,306
Net Book Value
As at 31 August 2023 346,230 1,922 137,213 5,397
As at 1 September 2022 587,962 2,570 182,855 2,423
Computer Equipment Total
£ £
Cost
As at 1 September 2022 9,625 957,043
Additions 9,695 19,881
Disposals - (247,527 )
As at 31 August 2023 19,320 729,397
Depreciation
As at 1 September 2022 6,617 178,225
Provided during the period 958 48,665
As at 31 August 2023 7,575 226,890
Net Book Value
As at 31 August 2023 11,745 502,507
As at 1 September 2022 3,008 778,818
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 372,125 143,826
Other debtors - 14,511
372,125 158,337
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 97,023 134,499
Trade creditors 183,944 207,406
Bank loans and overdrafts 49,478 38,390
Corporation tax 147,888 78,211
Other taxes and social security 17,634 12,512
VAT 91,794 91,477
Other creditors 22,914 16,741
Accruals and deferred income 52 74
610,727 579,310
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 87,378 276,540
Bank loans 41,589 79,980
128,967 356,520
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 97,023 134,499
Later than one year and not later than five years 87,378 276,540
184,401 411,039
184,401 411,039
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5