Company registration number: 10099251
Unaudited financial statements
for the year ended 30 April 2025
for
Hampshire Groundworks & Surfacing Ltd
Pages for filing with the Registrar
Hampshire Groundworks & Surfacing Ltd
Accountants' Report to the Board of Directors for the preparation of the unaudited
financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hampshire Groundworks & Surfacing Ltd for the year ended 30 April 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Hampshire Groundworks & Surfacing Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Hampshire Groundworks & Surfacing Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hampshire Groundworks & Surfacing Ltd and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that Hampshire Groundworks & Surfacing Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Hampshire Groundworks & Surfacing Ltd. You consider that Hampshire Groundworks & Surfacing Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Hampshire Groundworks & Surfacing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
AMR Bookkeeping & Accounts Ltd
4 Spur Road
Cosham
Hampshire
PO6 3EB
United Kingdom
Date: 3 September 2025
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Company registration number: 10099251
Hampshire Groundworks & Surfacing Ltd
Balance sheet
as at 30 April 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 195,610 218,642
195,610 218,642
Current assets
Debtors 77,800 140,280
Cash at bank and in hand 129,511 95,469
207,311 235,749
Creditors: amounts falling due within one
year 		(6,939) (6,002)
Net current assets 200,372 229,747
Total assets less current liabilities 395,982 448,389
Creditors: Amounts falling due after more
than one year 		(29,342) (22,475)
NET ASSETS 366,640 425,914
Capital and reserves
Called up share capital 150 150
Profit and loss account 366,490 425,764
TOTAL EQUITY 366,640 425,914
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10099251
Hampshire Groundworks & Surfacing Ltd
Balance sheet - continued
as at 30 April 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 3 September 2025 and signed on its behalf by:
Mr P Morrison, Director
3 September 2025
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Hampshire Groundworks & Surfacing Ltd
Notes to the financial statements
for the year ended 30 April 2025
1 Company information
Hampshire Groundworks & Surfacing Ltd is a private company registered in England and Wales. Its registered number is 10099251. The company is limited by shares. Its registered office is Ashville House, Groundfloor, Drayton, Hampshire, PO6 1PA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 etc.:
Plant and machinery - 20% reducing balance
Motor vehicles - 20% reducing balance
Computer equipment - 20% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Hampshire Groundworks & Surfacing Ltd
Notes to the financial statements - continued
for the year ended 30 April 2025
2 Accounting policies - continued
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.
3 Average number of employees
During the year the average number of employees was 3 (2024 - 3).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 May 2024 584,901
Additions 25,870
At 30 April 2025 610,771
Depreciation
At 1 May 2024 366,259
Charge for year 48,902
At 30 April 2025 415,161
Net book value
At 30 April 2025 195,610
At 30 April 2024 218,642
If Fixed assets had not been revalued, Fixed assets would have been included at the following historical cost:
2025 2024
£ £
Cost 584,900 544,042
Accumulated depreciation 366,259 311,599
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