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REGISTERED NUMBER: 10385424 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Groundwork And Landscape Solutions Ltd
T/A
The Landscape Centre

Groundwork And Landscape Solutions Ltd (Registered number: 10385424)
T/A The Landscape Centre






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Groundwork And Landscape Solutions Ltd
T/A The Landscape Centre

Company Information
for the Year Ended 30 September 2024







DIRECTORS: I C Kilby
R Kilby





REGISTERED OFFICE: The Landscape Centre
Tipton Road
Tipton
West Midlands
DY4 7UW





REGISTERED NUMBER: 10385424 (England and Wales)





ACCOUNTANTS: KMS Associates Ltd
Room 2
Wood Lane Business Centre
157 Wood Lane
West Bromwich
West Midlands
B70 9PT

Groundwork And Landscape Solutions Ltd (Registered number: 10385424)
T/A The Landscape Centre

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 480 640
Tangible assets 5 65,075 56,815
65,555 57,455

CURRENT ASSETS
Stocks 6 495,180 477,000
Debtors 7 19,221 -
Prepayments and accrued income 3,193 4,641
Cash at bank and in hand 2,849 3,762
520,443 485,403
CREDITORS
Amounts falling due within one year 8 335,158 293,612
NET CURRENT ASSETS 185,285 191,791
TOTAL ASSETS LESS CURRENT
LIABILITIES

250,840

249,246

PROVISIONS FOR LIABILITIES 12,128 10,542
NET ASSETS 238,712 238,704

RESERVES
Retained earnings 238,712 238,704
238,712 238,704

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

Groundwork And Landscape Solutions Ltd (Registered number: 10385424)
T/A The Landscape Centre

Balance Sheet - continued
30 September 2024



The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2025 and were signed on its behalf by:





I C Kilby - Director


Groundwork And Landscape Solutions Ltd (Registered number: 10385424)
T/A The Landscape Centre

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Groundwork And Landscape Solutions 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Groundwork And Landscape Solutions Ltd (Registered number: 10385424)
T/A The Landscape Centre

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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.

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 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 9,300 800 10,100
AMORTISATION
At 1 October 2023 9,300 160 9,460
Charge for year - 160 160
At 30 September 2024 9,300 320 9,620
NET BOOK VALUE
At 30 September 2024 - 480 480
At 30 September 2023 - 640 640

Groundwork And Landscape Solutions Ltd (Registered number: 10385424)
T/A The Landscape Centre

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 71,536 - 49,729 2,407 123,672
Additions 2,597 150 27,990 - 30,737
Disposals - - (19,200 ) - (19,200 )
At 30 September 2024 74,133 150 58,519 2,407 135,209
DEPRECIATION
At 1 October 2023 39,409 - 26,268 1,180 66,857
Charge for year 6,945 38 8,063 307 15,353
Eliminated on disposal - - (12,076 ) - (12,076 )
At 30 September 2024 46,354 38 22,255 1,487 70,134
NET BOOK VALUE
At 30 September 2024 27,779 112 36,264 920 65,075
At 30 September 2023 32,127 - 23,461 1,227 56,815

6. STOCKS
30.9.24 30.9.23
£    £   
Stocks 495,180 477,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 19,221 -

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 2,748 -
Trade creditors 64,895 74,502
Taxation and social security 47,982 37,244
Other creditors 219,533 181,866
335,158 293,612

Groundwork And Landscape Solutions Ltd (Registered number: 10385424)
T/A The Landscape Centre

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
I C Kilby
Balance outstanding at start of year (177,524 ) (310,445 )
Amounts advanced 541,640 440,703
Amounts repaid (577,599 ) (307,782 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (213,483 ) (177,524 )

10. ULTIMATE CONTROLLING PARTY

The controlling party is I C Kilby.

The ultimate controlling party is I C Kilby.