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REGISTERED NUMBER: 11874726 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2025

for

A Roberts Groundworks Ltd

A Roberts Groundworks Ltd (Registered number: 11874726)






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


A Roberts Groundworks Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTOR: A S Roberts





REGISTERED OFFICE: Hazel Cottage
Newtown
Chew Magna
Bristol
BS40 8TQ





REGISTERED NUMBER: 11874726 (England and Wales)





ACCOUNTANTS: Underwood Lamb Professional Services Ltd
Ground Floor, The Old Barn
Lady Farm
Chelwood
Bristol
BS39 4NN

A Roberts Groundworks Ltd (Registered number: 11874726)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 399,357 352,672

CURRENT ASSETS
Debtors 5 33,500 19,086
Cash at bank 27,875 12,851
61,375 31,937
CREDITORS
Amounts falling due within one year 6 257,209 245,327
NET CURRENT LIABILITIES (195,834 ) (213,390 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

203,523

139,282

CREDITORS
Amounts falling due after more than one
year

7

(62,001

)

(47,791

)

PROVISIONS FOR LIABILITIES (75,878 ) (67,008 )
NET ASSETS 65,644 24,483

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 65,544 24,383
SHAREHOLDERS' FUNDS 65,644 24,483

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.

A Roberts Groundworks Ltd (Registered number: 11874726)

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 31 July 2025 and were signed by:





A S Roberts - Director


A Roberts Groundworks Ltd (Registered number: 11874726)

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

1. STATUTORY INFORMATION

A Roberts Groundworks 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

A Roberts Groundworks Ltd (Registered number: 11874726)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024 448,039 117,065 565,104
Additions 70,651 81,000 151,651
Disposals (42,567 ) (22,000 ) (64,567 )
At 31 March 2025 476,123 176,065 652,188
DEPRECIATION
At 1 April 2024 179,056 33,376 212,432
Charge for year 61,153 14,812 75,965
Eliminated on disposal (27,688 ) (7,878 ) (35,566 )
At 31 March 2025 212,521 40,310 252,831
NET BOOK VALUE
At 31 March 2025 263,602 135,755 399,357
At 31 March 2024 268,983 83,689 352,672

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024 115,495 65,416 180,911
Additions - 81,000 81,000
At 31 March 2025 115,495 146,416 261,911
DEPRECIATION
At 1 April 2024 23,806 10,904 34,710
Charge for year 18,338 11,164 29,502
At 31 March 2025 42,144 22,068 64,212
NET BOOK VALUE
At 31 March 2025 73,351 124,348 197,699
At 31 March 2024 91,689 54,512 146,201

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 2,804 -
Other debtors 30,696 19,086
33,500 19,086

A Roberts Groundworks Ltd (Registered number: 11874726)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 41,723 33,319
Taxation and social security 5,700 2,000
Other creditors 199,786 200,008
257,209 245,327

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 62,001 47,791

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A S Roberts.