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REGISTERED NUMBER: 09454356 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 March 2025

for

GRG Diggers & Groundwork Ltd

GRG Diggers & Groundwork Ltd (Registered number: 09454356)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


GRG Diggers & Groundwork Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: G R Goddard
Mrs S J Goddard





REGISTERED OFFICE: Unit 7
Mulberry Place
Pinnell Road
Eltham
London
SE9 6AR





REGISTERED NUMBER: 09454356 (England and Wales)





ACCOUNTANTS: Nichols & Co ( Accountancy ) Limited
Chartered Accountants
Unit 7
Mulberry Place
Pinnell Road
Eltham
London
SE9 6AR

GRG Diggers & Groundwork Ltd (Registered number: 09454356)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £ £
FIXED ASSETS
Tangible assets 4 57,540 76,719

CURRENT ASSETS
Debtors 5 12,970 24,091
Cash at bank 4,066 12,055
17,036 36,146
CREDITORS
Amounts falling due within one year 6 (52,447 ) (75,274 )
NET CURRENT LIABILITIES (35,411 ) (39,128 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,129

37,591

PROVISIONS FOR LIABILITIES (10,933 ) (14,577 )
NET ASSETS 11,196 23,014

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 11,096 22,914
SHAREHOLDERS' FUNDS 11,196 23,014

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 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 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 22 May 2025 and were signed on its behalf by:



Mrs S J Goddard - Director


GRG Diggers & Groundwork Ltd (Registered number: 09454356)

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

1. STATUTORY INFORMATION

GRG Diggers & Groundwork 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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.

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 2 (2024 - 2 ) .

GRG Diggers & Groundwork Ltd (Registered number: 09454356)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
COST
At 1 April 2024
and 31 March 2025 149,166 4,007 8,491 161,664
DEPRECIATION
At 1 April 2024 79,023 1,546 4,376 84,945
Charge for year 17,536 615 1,028 19,179
At 31 March 2025 96,559 2,161 5,404 104,124
NET BOOK VALUE
At 31 March 2025 52,607 1,846 3,087 57,540
At 31 March 2024 70,143 2,461 4,115 76,719

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£ £
Trade debtors 5,432 10,037
Accrued income 6,052 10,964
Prepayments 1,486 3,090
12,970 24,091

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£ £
Trade creditors 2,098 2,129
Corporation tax 4,156 8,316
Social security and other taxes 1,447 1,468
VAT 4,150 15,636
Directors' current accounts 36,350 42,000
Accruals and deferred income 4,246 5,725
52,447 75,274

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £ £
100 Ordinary £1 100 100

GRG Diggers & Groundwork Ltd (Registered number: 09454356)

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

8. RESERVES
Retained
earnings
£

At 1 April 2024 22,914
Profit for the year 2,182
Dividends (14,000 )
At 31 March 2025 11,096

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end, the company owed £18,175 (2024 - £21,000) to Mr G Goddard, a director of the company.

At the year end, the company owed £18,175 (2024 - £21,000) to Mrs S Goddard, a director of the company.

The above loans are interest free and repayable on demand.

10. RELATED PARTY DISCLOSURES

The entire share capital of the company is owned by the directors in equal proportions. Dividends totalling £14,000 (2024 - £52,000) were paid to the directors during the year.

11. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors. No single individual can be regarded as either the controlling or ultimate controlling party of the company.