REGISTERED NUMBER: 07889015 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Cheshire Ground Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I Briscall

G Warburton

REGISTERED OFFICE:

28 Russet Road

Weaverham

Northwich

Cheshire

CW8 3HY

REGISTERED NUMBER:

07889015 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Tangible assets

4

144,329

171,816

CURRENT ASSETS

Debtors

5

13,500

35,119

Cash at bank

54,694

78,497

68,194

113,616

CREDITORS

Amounts falling due within one year

6

16,415

23,911

NET CURRENT ASSETS

51,779

89,705

TOTAL ASSETS LESS CURRENT LIABILITIES

196,108

261,521

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

8

195,908

261,321

SHAREHOLDERS' FUNDS

196,108

261,521

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 24 July 2025 and were signed on its behalf by:

I Briscall - Director

G Warburton - Director

1.	STATUTORY INFORMATION

Cheshire Ground Care 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

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.

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.

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 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

408,501

44,397

104,152

5,720

562,770

Additions

2,340

-

5,000

-

7,340

Disposals

-

-

(84,152

)

-

(84,152

)

At 31 December 2024

410,841

44,397

25,000

5,720

485,958

DEPRECIATION

At 1 January 2024

266,977

28,377

90,975

4,625

390,954

Charge for year

21,579

2,404

2,535

273

26,791

Eliminated on disposal

-

-

(76,116

)

-

(76,116

)

At 31 December 2024

288,556

30,781

17,394

4,898

341,629

NET BOOK VALUE

At 31 December 2024

122,285

13,616

7,606

822

144,329

At 31 December 2023

141,524

16,020

13,177

1,095

171,816

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Debtors & WIP

13,500

35,119

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

417

5,299

Tax

5,291

6,669

Social security and other taxes

(1,380

)

(3,773

)

VAT

10,397

13,976

Directors' current accounts

115

125

Accrued expenses

1,575

1,615

16,415

23,911

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

200

Ordinary

£1

200

200

8.

RESERVES

Retained

earnings

£

At 1 January 2024

261,321

Deficit for the year

(4,933

)

Dividends

(60,480

)

At 31 December 2024

195,908