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Registration number: 13815456

Ground Contamination Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 November 2024

 

Ground Contamination Limited

Contents

Company Information

1

Balance Sheet

2

Statement of Changes in Equity

3

Notes to the Unaudited Financial Statements

4 to 8

 

Ground Contamination Limited

Company Information

Directors

B Lindley

J D Stangroom

Registered office

Unit A7 The Arena
9 Nimrod Way
Wimborne
Dorset
BH21 7UH

Accountants

Elysium Unit A7 The Arena
9 Nimrod Way
Wimborne
Dorset
BH21 7UH

 

Ground Contamination Limited

(Registration number: 13815456)
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

6,480

11,610

Current assets

 

Stocks

5

13,264

-

Debtors

6

287,879

211,569

Cash at bank and in hand

 

924

-

 

302,067

211,569

Creditors: Amounts falling due within one year

7

(170,969)

(105,254)

Net current assets

 

131,098

106,315

Net assets

 

137,578

117,925

Capital and reserves

 

Called up share capital

8

1

1

Retained earnings

137,577

117,924

Shareholders' funds

 

137,578

117,925

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 July 2025 and signed on its behalf by:
 

.........................................
B Lindley
Director

.........................................
J D Stangroom
Director

 

Ground Contamination Limited

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

Share capital
£

Retained earnings
£

Total
£

At 1 December 2023

1

63,682

63,683

Prior period adjustment

-

54,242

54,242

At 1 December 2023 (As restated)

1

117,924

117,925

Profit for the year

-

19,653

19,653

At 30 November 2024

1

137,577

137,578

Share capital
£

Retained earnings
£

Total
£

At 1 December 2022

1

-

1

Profit for the year

-

117,924

117,924

At 30 November 2023

1

117,924

117,925

 

Ground Contamination Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit A7 The Arena
9 Nimrod Way
Wimborne
Dorset
BH21 7UH

These financial statements were authorised for issue by the Board on 9 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Ground Contamination Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

Straight line over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Ground Contamination Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2023 - 5).

 

Ground Contamination Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

4

Tangible assets

Motor vehicles
 £

Total
£

Cost or valuation

At 1 December 2023

13,500

13,500

Disposals

(4,500)

(4,500)

At 30 November 2024

9,000

9,000

Depreciation

At 1 December 2023

1,890

1,890

Charge for the year

1,890

1,890

Eliminated on disposal

(1,260)

(1,260)

At 30 November 2024

2,520

2,520

Carrying amount

At 30 November 2024

6,480

6,480

At 30 November 2023

11,610

11,610

5

Stocks

2024
£

2023
£

Work in progress

13,264

-

6

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

130,157

130,157

Amounts owed by group undertakings and undertakings in which the company has a participating interest

10

155,982

80,521

Prepayments

 

1,740

891

   

287,879

211,569

7

Creditors

Creditors: amounts falling due within one year

 

Ground Contamination Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

2024
£

2023
£

Due within one year

Trade creditors

147,879

65,091

Taxation and social security

22,190

39,263

Accruals and deferred income

900

900

170,969

105,254

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

1

1

1

1

       

9

Prior period adjustment

The accounts have been restated to correct the error in writing off a material sales invoice, previously thought to be a posting error, in the year end 30 November 2023 accounts. The correction has resulted in a £54,242 increase in profit and loss account reserves brought forward at 1 December 2023.

10

Related party transactions

Summary of transactions with parent

Included within Trade debtors is a balance of £130,157 (2023: £130,157) due from the parent entity, Environmental Controls Group Limited. Included within Trade creditors is a balance of £96,702 (2023: £65,091) due to the parent entity at the year end.

Summary of transactions with subsidiaries

During the year, inter-company transactions resulted in a balance of £155,982 (2023: £80,520) being due to the company by a fellow subsidiary, Japanese Knotweed Limited, at the year-end.

11

Parent and ultimate parent undertaking

The company's immediate parent and ultimate controlling party is Environmental Controls Group Limited , a company incorporated in England.