REGISTERED NUMBER: 04547262 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

J D Groundworks (Yorkshire) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D A Blankley

Mr J Timmins

Mrs L Clayton-Blankley

Mrs T Timmins

REGISTERED OFFICE:

18 Wesley Street

Castleford

West Yorkshire

WF10 1AE

REGISTERED NUMBER:

04547262 (England and Wales)

ACCOUNTANTS:

AccountsAide

18 Wesley Street

Castleford

West Yorkshire

WF10 1AE

FIXED ASSETS

Tangible assets

4

204,323

316,099

CURRENT ASSETS

Debtors

5

25,586

21,343

Cash at bank

393,285

239,378

418,871

260,721

CREDITORS

Amounts falling due within one year

6

125,393

95,666

NET CURRENT ASSETS

293,478

165,055

TOTAL ASSETS LESS CURRENT LIABILITIES

497,801

481,154

PROVISIONS FOR LIABILITIES

51,100

74,345

NET ASSETS

446,701

406,809

CAPITAL AND RESERVES

Called up share capital

102

102

Capital redemption reserve

50

50

Retained earnings

446,549

406,657

SHAREHOLDERS' FUNDS

446,701

406,809

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

Mr D A Blankley - Director

1.	STATUTORY INFORMATION

J D Groundworks (Yorkshire) 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 cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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 made contributions on behalf of directors directly to their Personal Pension Schemes.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

529,730

8,096

129,700

966

668,492

Additions

21,683

-

-

449

22,132

Disposals

-

-

-

(536

)

(536

)

At 31 December 2024

551,413

8,096

129,700

879

690,088

DEPRECIATION

At 1 January 2024

255,184

7,610

88,850

749

352,393

Charge for year

100,782

482

32,423

220

133,907

Eliminated on disposal

-

-

-

(535

)

(535

)

At 31 December 2024

355,966

8,092

121,273

434

485,765

NET BOOK VALUE

At 31 December 2024

195,447

4

8,427

445

204,323

At 31 December 2023

274,546

486

40,850

217

316,099

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2024

96,000

Transfer to ownership

(96,000

)

At 31 December 2024

-

DEPRECIATION

At 1 January 2024

72,000

Transfer to ownership

(72,000

)

At 31 December 2024

-

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

24,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

25,586

21,343

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

-

14,640

Trade creditors

14,454

10,654

Taxation and social security

105,733

65,372

Other creditors

5,206

5,000

125,393

95,666