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REGISTERED NUMBER: 10019479 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

LJM Groundworks & Design Limited

LJM Groundworks & Design Limited (Registered number: 10019479)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LJM Groundworks & Design Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr L J Mifsud





REGISTERED OFFICE: 1 Warren Fold, Warren Lane
Arthington
Otley
West Yorkshire
LS21 1PB





REGISTERED NUMBER: 10019479 (England and Wales)





ACCOUNTANTS: TB Accounting Services
146 Newlaithes Road
Horsforth
Leeds
West Yorkshire
LS18 4SY

LJM Groundworks & Design Limited (Registered number: 10019479)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 40,500 21,628

CURRENT ASSETS
Debtors 5 9,180 8,279
Cash at bank and in hand 5,116 5,583
14,296 13,862
CREDITORS
Amounts falling due within one year 6 21,982 21,097
NET CURRENT LIABILITIES (7,686 ) (7,235 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,814

14,393

CREDITORS
Amounts falling due after more than
one year

7

(2,030

)

(4,059

)

PROVISIONS FOR LIABILITIES (10,125 ) -
NET ASSETS 20,659 10,334

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 20,658 10,333
SHAREHOLDERS' FUNDS 20,659 10,334

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

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

LJM Groundworks & Design Limited (Registered number: 10019479)

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 director and authorised for issue on 12 June 2025 and were signed by:





Mr L J Mifsud - Director


LJM Groundworks & Design Limited (Registered number: 10019479)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

LJM Groundworks & Design 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. 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 - 25% on reducing balance

Taxation
Taxation for the year 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

LJM Groundworks & Design Limited (Registered number: 10019479)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 April 2024 29,982 500 30,482
Additions 26,317 250 26,567
At 31 March 2025 56,299 750 57,049
DEPRECIATION
At 1 April 2024 8,589 265 8,854
Charge for year 7,623 72 7,695
At 31 March 2025 16,212 337 16,549
NET BOOK VALUE
At 31 March 2025 40,087 413 40,500
At 31 March 2024 21,393 235 21,628

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors - 4,018
Other debtors - 4,261
Directors' current accounts 9,005 -
Prepayments 175 -
9,180 8,279

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Other loans (see note 8) 2,029 2,029
Trade creditors 1,491 1,376
Tax 9,423 3,595
Social security and other taxes 1,015 26
VAT 8,024 4,805
Directors' current accounts - 9,266
21,982 21,097

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.25 31.3.24
£    £   
Other loans (see note 8) 2,030 4,059

LJM Groundworks & Design Limited (Registered number: 10019479)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. LOANS

An analysis of the maturity of loans is given below:

31.3.25 31.3.24
£    £   
Amounts falling due within one year or on demand:
Hire purchase < 1 year 2,029 2,029

Amounts falling due between two and five years:
Hire purchase > 1 year 2,030 4,059

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
Mr L J Mifsud
Balance outstanding at start of year - -
Amounts advanced 86,275 -
Amounts repaid (77,270 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,005 -

The loan was repaid in April 2025.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr L J Mifsud.