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REGISTERED NUMBER: SC214732 (Scotland)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

Armitage Groundworks Limited

Armitage Groundworks Limited (Registered number: SC214732)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Armitage Groundworks Limited

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: Mr S J Armitage
Mrs R E Armitage





SECRETARY: Mrs R E Armitage





REGISTERED OFFICE: Pavilion 2
3 Dava Street
Broomloan Road
Glasgow
Strathclyde
G51 2JA





REGISTERED NUMBER: SC214732 (Scotland)





ACCOUNTANTS: Burgoyne Carey
Chartered Accountants
Pavilion 2
3 Dava Street
Broomloan Road
Glasgow
G51 2JA

Armitage Groundworks Limited (Registered number: SC214732)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,266,137 878,119

CURRENT ASSETS
Stocks 60,520 57,000
Debtors 5 749,186 784,162
Cash at bank and in hand 250,301 283,081
1,060,007 1,124,243
CREDITORS
Amounts falling due within one year 6 413,216 347,795
NET CURRENT ASSETS 646,791 776,448
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,912,928

1,654,567

CREDITORS
Amounts falling due after more than one
year

7

(331,724

)

(123,043

)

PROVISIONS FOR LIABILITIES (92,609 ) (77,064 )
NET ASSETS 1,488,595 1,454,460

CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Retained earnings 1,483,595 1,449,460
1,488,595 1,454,460

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Armitage Groundworks Limited (Registered number: SC214732)

BALANCE SHEET - continued
31 JANUARY 2025


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 Board of Directors and authorised for issue on 24 April 2025 and were signed on its behalf by:




Mr S J Armitage - Director



Mrs R E Armitage - Director


Armitage Groundworks Limited (Registered number: SC214732)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

Armitage Groundworks Limited is a private company, limited by shares , registered in Scotland. 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 represents amounts invoiced during the year net, exclusive of Value Added Tax.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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
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.

Armitage Groundworks Limited (Registered number: SC214732)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 22 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2024 472,250 547,386 645,377 15,696 1,680,709
Additions 413,500 63,795 28,500 - 505,795
At 31 January 2025 885,750 611,181 673,877 15,696 2,186,504
DEPRECIATION
At 1 February 2024 - 409,845 377,939 14,806 802,590
Charge for year - 46,863 70,491 423 117,777
At 31 January 2025 - 456,708 448,430 15,229 920,367
NET BOOK VALUE
At 31 January 2025 885,750 154,473 225,447 467 1,266,137
At 31 January 2024 472,250 137,541 267,438 890 878,119

Armitage Groundworks Limited (Registered number: SC214732)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

4. TANGIBLE FIXED ASSETS - continued

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 February 2024 84,000 278,559 362,559
Additions 35,500 - 35,500
Transfer to ownership - (29,571 ) (29,571 )
At 31 January 2025 119,500 248,988 368,488
DEPRECIATION
At 1 February 2024 28,875 140,270 169,145
Charge for year 20,437 31,367 51,804
Transfer to ownership - (16,749 ) (16,749 )
At 31 January 2025 49,312 154,888 204,200
NET BOOK VALUE
At 31 January 2025 70,188 94,100 164,288
At 31 January 2024 55,125 138,289 193,414

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 39,510 56,171
Amounts owed by participating interests 512,462 512,462
Other debtors 197,214 215,529
749,186 784,162

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 30,929 7,800
Hire purchase contracts 66,398 55,748
Trade creditors 108,430 84,681
Tax 18,836 22,733
Social security and other taxes 20,693 14,555
Other creditors 8,782 1,428
Directors' current accounts 150,848 152,550
Accrued expenses 8,300 8,300
413,216 347,795

Armitage Groundworks Limited (Registered number: SC214732)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 2-5 years 99,400 26,900
Bank loans more than
five years 177,729 -
Hire purchase contracts 54,595 96,143
331,724 123,043

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than
five years 177,729 -
177,729 -

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 308,058 34,700

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 2024
£    £   
Mr S J Armitage and Mrs R E Armitage
Balance outstanding at start of year (152,549 ) (152,549 )
Amounts advanced 1,702 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (150,847 ) (152,549 )