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REGISTERED NUMBER: 11874726 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2024

for

A Roberts Groundworks Ltd

A Roberts Groundworks Ltd (Registered number: 11874726)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A Roberts Groundworks Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: A S Roberts





REGISTERED OFFICE: Ground Floor, The Old Barn
Lady Farm
Chelwood
Bristol
BS39 4NN





REGISTERED NUMBER: 11874726 (England and Wales)





ACCOUNTANTS: Underwood Lamb Professional Services Ltd
Ground Floor, The Old Barn
Lady Farm
Chelwood
Bristol
BS39 4NN

A Roberts Groundworks Ltd (Registered number: 11874726)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 352,672 268,345

CURRENT ASSETS
Debtors 5 19,086 24,250
Cash at bank 12,851 10,471
31,937 34,721
CREDITORS
Amounts falling due within one year 6 245,327 257,520
NET CURRENT LIABILITIES (213,390 ) (222,799 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

139,282

45,546

CREDITORS
Amounts falling due after more than one
year

7

(47,791

)

(25,894

)

PROVISIONS FOR LIABILITIES (67,008 ) (50,986 )
NET ASSETS/(LIABILITIES) 24,483 (31,334 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 24,383 (31,434 )
SHAREHOLDERS' FUNDS 24,483 (31,334 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

A Roberts Groundworks Ltd (Registered number: 11874726)

Balance Sheet - continued
31 March 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2024 and were signed by:





A S Roberts - Director


A Roberts Groundworks Ltd (Registered number: 11874726)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

A Roberts Groundworks Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held 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 payments is treated as a liability.

Rentals paid under operating leases are charged to profit or 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.

A Roberts Groundworks Ltd (Registered number: 11874726)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023 356,849 51,649 408,498
Additions 91,190 65,416 156,606
At 31 March 2024 448,039 117,065 565,104
DEPRECIATION
At 1 April 2023 122,175 17,978 140,153
Charge for year 56,881 15,398 72,279
At 31 March 2024 179,056 33,376 212,432
NET BOOK VALUE
At 31 March 2024 268,983 83,689 352,672
At 31 March 2023 234,674 33,671 268,345

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023 122,408 22,000 144,408
Additions 39,995 65,416 105,411
Transfer to ownership (46,908 ) (22,000 ) (68,908 )
At 31 March 2024 115,495 65,416 180,911
DEPRECIATION
At 1 April 2023 20,059 6,303 26,362
Charge for year 16,256 10,904 27,160
Transfer to ownership (12,509 ) (6,303 ) (18,812 )
At 31 March 2024 23,806 10,904 34,710
NET BOOK VALUE
At 31 March 2024 91,689 54,512 146,201
At 31 March 2023 102,349 15,697 118,046

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors - 752
Other debtors 19,086 23,498
19,086 24,250

A Roberts Groundworks Ltd (Registered number: 11874726)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,000 12,697
Hire purchase contracts 33,319 23,136
Taxation and social security 2,000 -
Other creditors 200,008 221,687
245,327 257,520

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 47,791 25,894

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A S Roberts.