1 June 2024 v2025.57.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP033721862024-06-012025-05-31033721862025-05-31033721862024-05-3103372186core:WithinOneYear2025-05-3103372186core:WithinOneYear2024-05-3103372186core:AfterOneYear2025-05-3103372186core:AfterOneYear2024-05-3103372186core:ShareCapital2025-05-3103372186core:ShareCapital2024-05-3103372186core:SharePremium2025-05-3103372186core:SharePremium2024-05-3103372186core:OtherReservesSubtotal2025-05-3103372186core:OtherReservesSubtotal2024-05-3103372186core:RetainedEarningsAccumulatedLosses2025-05-3103372186core:RetainedEarningsAccumulatedLosses2024-05-3103372186bus:Director12024-06-012025-05-3103372186bus:Director22024-06-012025-05-3103372186bus:RegisteredOffice2024-06-012025-05-3103372186core:LandBuildings2024-06-012025-05-3103372186core:PlantMachinery2024-06-012025-05-3103372186core:FurnitureFittings2024-06-012025-05-3103372186core:OfficeEquipment2024-06-012025-05-31033721862023-06-012024-05-3103372186core:LandBuildings2024-06-0103372186core:PlantMachinery2024-06-01033721862024-06-0103372186core:LandBuildings2025-05-3103372186core:PlantMachinery2025-05-3103372186core:LandBuildings2024-05-3103372186core:PlantMachinery2024-05-310337218612024-06-012025-05-3103372186countries:EnglandWales2024-06-012025-05-3103372186bus:AuditExemptWithAccountantsReport2024-06-012025-05-3103372186bus:PrivateLimitedCompanyLtd2024-06-012025-05-3103372186bus:SmallEntities2024-06-012025-05-3103372186bus:FullAccounts2024-06-012025-05-31
Company registration number:
03372186
A .P. H Groundworks Ltd
Unaudited Filleted Financial Statements for the year ended
31 May 2025
A .P. H Groundworks Ltd
Report of the Accountant to the directors of A .P. H Groundworks Ltd
Year ended
31 May 2025
These financial statements have been prepared in accordance with my terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended
31 May 2025
.
I have prepared these financial statements based on the accounting records, information and explanations provided by you. I do not express any opinion on the financial statements.
On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
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3 Pool View, Puseydale Farm Estate
Main Road
Shavington, Crewe
Cheshire
CW2 5DY
United Kingdom
Date:
29 August 2025
A .P. H Groundworks Ltd
Statement of Financial Position
31 May 2025
20252024
Note££
Fixed assets    
Tangible assets 5
453,912
 
529,347
 
Current assets    
Stocks
149,585
 
154,279
 
Debtors 6
150,570
 
93,154
 
Cash at bank and in hand
5,008
 
8
 
305,163
 
247,441
 
Creditors: amounts falling due within one year 7
(485,867
)
(392,907
)
Net current liabilities
(180,704
)
(145,466
)
Total assets less current liabilities 273,208   383,881  
Creditors: amounts falling due after more than one year 8
(78,266
)
(162,018
)
Provisions for liabilities
(47,521
)
(61,854
)
Net assets
147,421
 
160,009
 
Capital and reserves    
Called up share capital
50
 
50
 
Share premium
37,850
 
37,850
 
Other reserves
50
 
50
 
Profit and loss account
109,471
 
122,059
 
Shareholders funds
147,421
 
160,009
 
For the year ending
31 May 2025
, 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 financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
29 August 2025
, and are signed on behalf of the board by:
Mr G Barratt
Mrs L Barratt
DirectorDirector
Company registration number:
03372186
A .P. H Groundworks Ltd
Notes to the Financial Statements
Year ended
31 May 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Cherry Lane
,
Rode Heath
,
via Stoke on Trent
,
Cheshire
,
ST7 3QX
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on the delivery of the goods.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract measured by comparing the costs incurred for work performed to the date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Land and buildings
1% straight line
Plant and machinery
15% reducing balance
Fixtures and fittings
33.33% straight line
Office equipment
15% reducing balance

Stocks and work in progress

Stocks and work in progress are measured at the lower of cost and estimated selling price less costs to complete and sell after making due allowance for obsolete and slow moving stocks. Cost includes all costs of purchase and an appropriate proportion of fixed and variable overheads, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Finance leases and hire purchase contracts

Assets obtained under finance leases are capitalised as tangible fixed assets, Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
8
(2024:
9.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 June 2024
203,801
 
930,892
 
1,134,693
 
Disposals -  
(117,850
)
(117,850
)
At
31 May 2025
203,801
 
813,042
 
1,016,843
 
Depreciation      
At
1 June 2024
-  
605,346
 
605,346
 
Charge -  
44,139
 
44,139
 
Disposals -  
(86,554
)
(86,554
)
At
31 May 2025
-  
562,931
 
562,931
 
Carrying amount      
At
31 May 2025
203,801
 
250,111
 
453,912
 
At 31 May 2024
203,801
 
325,546
 
529,347
 

6 Debtors

20252024
££
Trade debtors
52,258
 
2,102
 
Other debtors
98,312
 
91,052
 
150,570
 
93,154
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
127,095
 
159,421
 
Trade creditors
110,164
 
90,679
 
Taxation and social security
38,710
  -  
Other creditors
209,898
 
142,807
 
485,867
 
392,907
 

8 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
16,000
 
48,200
 
Other creditors
62,266
 
113,818
 
78,266
 
162,018
 

9 Directors' advances, credit and guarantees

Included within other creditors due within one year are loans from directors totalling £40,741 (2024: £88,375). The loans are repayable in full or in part on demand. Dividends of £nil were paid in the year (2024: £7,940) in respect of shares held by the company’s directors.

11 Controlling party

The company was under the control of Mr G Barratt and Mrs L Barratt throughout the current period and previous year. Mr G Barratt and Mrs L Barratt are the managing directors and 50% shareholders.