2023-04-012024-03-312024-03-31false04748696GARY STEVENS GROUNDWORKS 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GARY STEVENS GROUNDWORKS LIMITED

Registered Number
04748696
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

GARY STEVENS GROUNDWORKS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets365,19388,444
65,19388,444
Current assets
Debtors46,53357,358
Cash at bank and on hand3,4913,909
50,02461,267
Creditors amounts falling due within one year4(61,487)(65,303)
Net current assets (liabilities)(11,463)(4,036)
Total assets less current liabilities53,73084,408
Creditors amounts falling due after one year5(34,602)(52,715)
Provisions for liabilities7(12,603)(16,805)
Net assets6,52514,888
Capital and reserves
Called up share capital100100
Profit and loss account6,42514,788
Shareholders' funds6,52514,888
The financial statements were approved and authorised for issue by the Director on 14 June 2024, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Deferred tax
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.
Tangible fixed assets and depreciation
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
Finance leases and hire purchase contracts
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.
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 23184,56636,062798221,426
Disposals-(17,967)-(17,967)
At 31 March 24184,56618,095798203,459
Depreciation and impairment
At 01 April 23103,52528,816641132,982
Charge for year20,2602,9514023,251
On disposals-(17,967)-(17,967)
At 31 March 24123,78513,800681138,266
Net book value
At 31 March 2460,7814,29511765,193
At 31 March 2381,0417,24615788,444
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,7271,716
Taxation and social security8,8853,652
Finance lease and HP contracts21,92231,796
Other creditors25,60224,965
Accrued liabilities and deferred income3,3513,174
Total61,48765,303
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.
5.Creditors: amounts due after one year

2024

2023

££
Other creditors34,60252,715
Total34,60252,715
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts34,60252,715
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)12,60316,805
Total12,60316,805