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REGISTERED NUMBER: 13347211 (England and Wales)















HOLMES GROUNDWORK & CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 AUGUST 2024 TO 31 MARCH 2025






HOLMES GROUNDWORK & CONSTRUCTION LIMITED (REGISTERED NUMBER: 13347211)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 AUGUST 2024 TO 31 MARCH 2025










Page

Balance Sheet 1 to 2

Notes to the Financial Statements 3 to 5


HOLMES GROUNDWORK & CONSTRUCTION LIMITED (REGISTERED NUMBER: 13347211)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 26,919 28,236

CURRENT ASSETS
Stocks 5,601 786
Debtors 5 4,943 28,732
Cash at bank 71,444 113,635
81,988 143,153
CREDITORS
Amounts falling due within one year 6 (37,763 ) (58,139 )
NET CURRENT ASSETS 44,225 85,014
TOTAL ASSETS LESS CURRENT LIABILITIES 71,144 113,250

PROVISIONS FOR LIABILITIES (6,730 ) (5,294 )
NET ASSETS 64,414 107,956

CAPITAL AND RESERVES
Called up share capital 150 150
Retained earnings 64,264 107,806
64,414 107,956

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 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.

HOLMES GROUNDWORK & CONSTRUCTION LIMITED (REGISTERED NUMBER: 13347211)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 June 2025 and were signed by:





T Holmes - Director


HOLMES GROUNDWORK & CONSTRUCTION LIMITED (REGISTERED NUMBER: 13347211)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 AUGUST 2024 TO 31 MARCH 2025


1. STATUTORY INFORMATION

Holmes Groundwork & Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13347211

Registered office: 2 Tower Road
Wivenhoe
Colchester
Essex
CO7 9QE

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


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
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 20% 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.

Financial instruments
Basic financial instruments are recognised at amortised cost.


HOLMES GROUNDWORK & CONSTRUCTION LIMITED (REGISTERED NUMBER: 13347211)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 AUGUST 2024 TO 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 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 1 (2024 - 2 ) .

HOLMES GROUNDWORK & CONSTRUCTION LIMITED (REGISTERED NUMBER: 13347211)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 AUGUST 2024 TO 31 MARCH 2025


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2024 1,765 6,750 31,042 658 40,215
Additions 2,826 - - - 2,826
At 31 March 2025 4,591 6,750 31,042 658 43,041
DEPRECIATION
At 1 August 2024 552 1,013 10,155 259 11,979
Charge for period 405 900 2,785 53 4,143
At 31 March 2025 957 1,913 12,940 312 16,122
NET BOOK VALUE
At 31 March 2025 3,634 4,837 18,102 346 26,919
At 31 July 2024 1,213 5,737 20,887 399 28,236

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 6,864
Other debtors 4,943 21,868
4,943 28,732

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 6,569 9,602
Taxation and social security 18,791 47,362
Other creditors 12,403 1,175
37,763 58,139

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the period, the director was advanced £6,955 (2024: £13,097) and introduced £16,600 (2024: £3,570). At the year end, the Company owed the director £767 (2024: was owed £8,879).

This balance owed to the Company attracted interest of 2.25% and the outstanding balance is repayable on demand.