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REGISTERED NUMBER: 12190468 (England and Wales)













Unaudited Financial Statements

FOR THE PERIOD

1 October 2023 to 31 March 2025

for

GRID HIGHWAYS (CIVILS & UTILITIES) LTD

GRID HIGHWAYS (CIVILS & UTILITIES) LTD (REGISTERED NUMBER: 12190468)






Contents of the Financial Statements
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GRID HIGHWAYS (CIVILS & UTILITIES) LTD

Company Information
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025







Directors: T Ogden
M Ogden





Registered office: 1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ





Registered number: 12190468 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

GRID HIGHWAYS (CIVILS & UTILITIES) LTD (REGISTERED NUMBER: 12190468)

Balance Sheet
31 MARCH 2025

31.3.25 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 213,949 -

CURRENT ASSETS
Debtors 5 61,628 -
Cash at bank 3,369 100
64,997 100
CREDITORS
Amounts falling due within one year 6 84,592 -
NET CURRENT (LIABILITIES)/ASSETS (19,595 ) 100
TOTAL ASSETS LESS CURRENT
LIABILITIES

194,354

100

CREDITORS
Amounts falling due after more than one year 7 (116,448 ) -

PROVISIONS FOR LIABILITIES 9 (24,169 ) -
NET ASSETS 53,737 100

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 53,637 -
SHAREHOLDERS' FUNDS 53,737 100

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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.

GRID HIGHWAYS (CIVILS & UTILITIES) LTD (REGISTERED NUMBER: 12190468)

Balance Sheet - continued
31 MARCH 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:





T Ogden - Director


GRID HIGHWAYS (CIVILS & UTILITIES) LTD (REGISTERED NUMBER: 12190468)

Notes to the Financial Statements
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

1. STATUTORY INFORMATION

Grid Highways (Civils & Utilities) 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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33.3% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

GRID HIGHWAYS (CIVILS & UTILITIES) LTD (REGISTERED NUMBER: 12190468)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
Additions 37,269 213,097 5,206 255,572
Disposals (3,500 ) - - (3,500 )
At 31 March 2025 33,769 213,097 5,206 252,072
DEPRECIATION
Charge for period 5,337 31,965 1,288 38,590
Eliminated on disposal (467 ) - - (467 )
At 31 March 2025 4,870 31,965 1,288 38,123
NET BOOK VALUE
At 31 March 2025 28,899 181,132 3,918 213,949

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 30.9.23
£    £   
Trade debtors 10,544 -
Other debtors 51,084 -
61,628 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 30.9.23
£    £   
Bank loans and overdrafts 8,174 -
Hire purchase contracts 70,210 -
Trade creditors 4,282 -
Other creditors 1,926 -
84,592 -

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 30.9.23
£    £   
Bank loans 35,971 -
Hire purchase contracts 80,477 -
116,448 -

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 30.9.23
£    £   
Hire purchase contracts 150,687 -

GRID HIGHWAYS (CIVILS & UTILITIES) LTD (REGISTERED NUMBER: 12190468)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

9. PROVISIONS FOR LIABILITIES
31.3.25 30.9.23
£    £   
Deferred tax 24,169 -

Deferred
tax
£   
Provided during period 24,169
Balance at 31 March 2025 24,169

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 30.9.23
value: £    £   
50 Ordinary A 50 50 50
50 Ordinary B 50 49 50
1 Ordinary C 1 1 -
100 100

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the periods ended 31 March 2025 and 30 September 2023:

31.3.25 30.9.23
£    £   
T Ogden
Balance outstanding at start of period - -
Amounts advanced 131,923 -
Amounts repaid (87,484 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 44,439 -

M Ogden
Balance outstanding at start of period - -
Amounts advanced 141,673 -
Amounts repaid (135,354 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 6,319 -

The overdrawn director's loan accounts were repaid within nine months of the year end.