REGISTERED NUMBER: 10679055 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

West Sussex Groundworks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P T Dent

REGISTERED OFFICE:

7 Cooks Lane

Emsworth

Hampshire

PO10 8LG

REGISTERED NUMBER:

10679055 (England and Wales)

ACCOUNTANTS:

Direct Accounting

7 Cooks Lane

Southbourne

Emsworth

Hampshire

PO10 8LG

FIXED ASSETS

Tangible assets

4

88,898

84,378

CURRENT ASSETS

Debtors

5

361,442

298,177

Cash at bank

152,260

115,171

513,702

413,348

CREDITORS

Amounts falling due within one year

6

87,181

78,356

NET CURRENT ASSETS

426,521

334,992

TOTAL ASSETS LESS CURRENT LIABILITIES

515,419

419,370

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

515,418

419,369

SHAREHOLDERS' FUNDS

515,419

419,370

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.

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 15 August 2025 and were signed by:

P T Dent - Director

1.	STATUTORY INFORMATION

West Sussex Groundworks Limited 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

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.

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 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

179,933

317

1,440

181,690

Additions

47,162

-

-

47,162

Disposals

(25,470

)

-

-

(25,470

)

At 31 March 2025

201,625

317

1,440

203,382

DEPRECIATION

At 1 April 2024

96,167

274

871

97,312

Charge for year

22,497

11

142

22,650

Eliminated on disposal

(5,478

)

-

-

(5,478

)

At 31 March 2025

113,186

285

1,013

114,484

NET BOOK VALUE

At 31 March 2025

88,439

32

427

88,898

At 31 March 2024

83,766

43

569

84,378

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

6,000

3,628

Other debtors

8,942

4,049

14,942

7,677

Amounts falling due after more than one year:

Other debtors

346,500

290,500

Aggregate amounts

361,442

298,177

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

6,245

18,416

Taxation and social security

44,940

48,720

Other creditors

35,996

11,220

87,181

78,356

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Dividends of £21,425 (2024:£39,550) were voted and paid to Mr P Dent during the year.

At the year end date, Mr P Dent was owed £1,428 (2024:£26).

8.	RELATED PARTY DISCLOSURES

During the year the company loaned £56,000 to WSG Developments Ltd a company that Mr P Dent is a director and equal shareholder in.

At the year end date £346,500 was owed from WSG Developments Ltd to West Sussex Groundworks Ltd.

The loan is deemed to be interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

Ultimate control of the company is held by Mr P Dent by virtue of him being the sole shareholder.