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REGISTERED NUMBER: 07014568 (England and Wales)




















Report of the Directors and

Unaudited Financial Statements

for the Year Ended 30 September 2024

for

GRASSROOTS LAWN TREATMENTS LTD

GRASSROOTS LAWN TREATMENTS LTD (REGISTERED NUMBER: 07014568)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Statement of Changes in Equity 5

Notes to the Financial Statements 6


GRASSROOTS LAWN TREATMENTS LTD

Company Information
for the Year Ended 30 September 2024







DIRECTORS: D Randles
S Randles





REGISTERED OFFICE: 19 North Street
Ashford
Kent
TN24 8LF





REGISTERED NUMBER: 07014568 (England and Wales)





ACCOUNTANTS: Calcutt Matthews WBZ Ltd
19 North Street
Ashford
Kent
TN24 8LF

GRASSROOTS LAWN TREATMENTS LTD (REGISTERED NUMBER: 07014568)

Report of the Directors
for the Year Ended 30 September 2024


The directors present their report with the financial statements of the company for the year ended 30 September 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 October 2023 to the date of this report.

D Randles
S Randles

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





D Randles - Director


16 January 2025

GRASSROOTS LAWN TREATMENTS LTD (REGISTERED NUMBER: 07014568)

Income Statement
for the Year Ended 30 September 2024

30.9.24 30.9.23
Notes £    £   

TURNOVER 274,912 260,220

Cost of sales 172,287 156,907
GROSS PROFIT 102,625 103,313

Administrative expenses 68,914 66,939
33,711 36,374

Interest receivable and similar income 3 1
PROFIT BEFORE TAXATION 4 33,714 36,375

Tax on profit 6,733 5,711
PROFIT FOR THE FINANCIAL YEAR 26,981 30,664

GRASSROOTS LAWN TREATMENTS LTD (REGISTERED NUMBER: 07014568)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 5,072 6,996

CURRENT ASSETS
Stocks 6,200 6,200
Debtors 6 6,013 8,002
Cash at bank and in hand 19,737 16,703
31,950 30,905
CREDITORS
Amounts falling due within one year 7 33,505 25,215
NET CURRENT (LIABILITIES)/ASSETS (1,555 ) 5,690
TOTAL ASSETS LESS CURRENT LIABILITIES 3,517 12,686

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3,417 12,586
SHAREHOLDERS' FUNDS 3,517 12,686

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2025 and were signed on its behalf by:





D Randles - Director


GRASSROOTS LAWN TREATMENTS LTD (REGISTERED NUMBER: 07014568)

Statement of Changes in Equity
for the Year Ended 30 September 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2022 100 10,605 10,705

Changes in equity
Dividends - (28,683 ) (28,683 )
Total comprehensive income - 30,664 30,664
Balance at 30 September 2023 100 12,586 12,686

Changes in equity
Dividends - (36,150 ) (36,150 )
Total comprehensive income - 26,981 26,981
Balance at 30 September 2024 100 3,417 3,517

GRASSROOTS LAWN TREATMENTS LTD (REGISTERED NUMBER: 07014568)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

Grassroots Lawn Treatments 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 etc - 25% on cost

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

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
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 year was 10 (2023 - 10 ) .

GRASSROOTS LAWN TREATMENTS LTD (REGISTERED NUMBER: 07014568)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


4. PROFIT BEFORE TAXATION

The profit is stated after charging:

30.9.24 30.9.23
£    £   
Depreciation - owned assets 2,553 2,813

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 38,463
Additions 629
At 30 September 2024 39,092
DEPRECIATION
At 1 October 2023 31,467
Charge for year 2,553
At 30 September 2024 34,020
NET BOOK VALUE
At 30 September 2024 5,072
At 30 September 2023 6,996

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 4,876 4,835
Other debtors 1,137 3,167
6,013 8,002

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 11,866 10,699
Taxation and social security 16,295 13,071
Other creditors 5,344 1,445
33,505 25,215