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REGISTERED NUMBER: 06562075 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

WH GROUNDWORKS LIMITED

WH GROUNDWORKS LIMITED (REGISTERED NUMBER: 06562075)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WH GROUNDWORKS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: W H Hooper





SECRETARY: K Hooper





REGISTERED OFFICE: Manor Farm Yard
Manor Road
Longfield Hill
Longfield
Kent
DA3 8LD





REGISTERED NUMBER: 06562075 (England and Wales)





ACCOUNTANTS: Friend & Grant Ltd
Bryant House
Bryant Road
Strood
Rochester
Kent
ME2 3EW

WH GROUNDWORKS LIMITED (REGISTERED NUMBER: 06562075)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 1,350 1,260
Tangible assets 6 389,431 363,724
390,781 364,984

CURRENT ASSETS
Stocks 41,954 26,062
Debtors 7 221,831 87,794
Cash at bank 124,988 413,570
388,773 527,426
CREDITORS
Amounts falling due within one year 8 137,369 127,358
NET CURRENT ASSETS 251,404 400,068
TOTAL ASSETS LESS CURRENT
LIABILITIES

642,185

765,052

CREDITORS
Amounts falling due after more than one
year

9

(51,474

)

(9,481

)

PROVISIONS FOR LIABILITIES (78,053 ) (90,695 )
NET ASSETS 512,658 664,876

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 512,558 664,776
SHAREHOLDERS' FUNDS 512,658 664,876

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

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

WH GROUNDWORKS LIMITED (REGISTERED NUMBER: 06562075)

BALANCE SHEET - continued
30 APRIL 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 15 October 2024 and were signed by:





W H Hooper - Director


WH GROUNDWORKS LIMITED (REGISTERED NUMBER: 06562075)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

WH Groundworks 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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 presentation and disclosure requirements of Section 1A applicable to small companies, and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

The percentage of completion method is used to calculate the turnover recognised at the period end.

Turnover from the rendering of services is recognised when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably;
- it is probable that the economic benefits associated with the transaction will flow to the entity;
- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and
- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, was
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.

Website development is being amortised evenly over its estimated useful life of ten years.

WH GROUNDWORKS LIMITED (REGISTERED NUMBER: 06562075)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


3. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line over 15 years
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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 held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

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.

Employee benefits

WH GROUNDWORKS LIMITED (REGISTERED NUMBER: 06562075)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


3. ACCOUNTING POLICIES - continued
The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

5. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 May 2023 40,000 1,800 41,800
Additions - 1,500 1,500
Disposals - (1,800 ) (1,800 )
At 30 April 2024 40,000 1,500 41,500
AMORTISATION
At 1 May 2023 40,000 540 40,540
Charge for year - 150 150
Eliminated on disposal - (540 ) (540 )
At 30 April 2024 40,000 150 40,150
NET BOOK VALUE
At 30 April 2024 - 1,350 1,350
At 30 April 2023 - 1,260 1,260

WH GROUNDWORKS LIMITED (REGISTERED NUMBER: 06562075)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


6. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 May 2023 15,751 684,291 8,305 257,383 965,730
Additions - 146,764 5,519 42,845 195,128
Disposals - (72,889 ) (716 ) (31,315 ) (104,920 )
At 30 April 2024 15,751 758,166 13,108 268,913 1,055,938
DEPRECIATION
At 1 May 2023 3,067 424,846 5,319 168,774 602,006
Charge for year 1,050 93,447 2,099 30,387 126,983
Eliminated on disposal - (40,468 ) (607 ) (21,407 ) (62,482 )
At 30 April 2024 4,117 477,825 6,811 177,754 666,507
NET BOOK VALUE
At 30 April 2024 11,634 280,341 6,297 91,159 389,431
At 30 April 2023 12,684 259,445 2,986 88,609 363,724

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 148,251 71,317
Other debtors 73,580 16,477
221,831 87,794

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 26,398 15,937
Trade creditors 82,527 56,424
Taxation and social security 9,332 51,779
Other creditors 19,112 3,218
137,369 127,358

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 51,474 9,481

WH GROUNDWORKS LIMITED (REGISTERED NUMBER: 06562075)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
W H Hooper
Balance outstanding at start of year - (584 )
Amounts advanced 190,505 154,578
Amounts repaid (190,505 ) (153,994 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -