REGISTERED NUMBER: 05685476 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Groundcare Garden Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M W Hogg

REGISTERED OFFICE:

10 West Malling Close

Hopwood

Heywood

Lancashire

OL10 2WP

REGISTERED NUMBER:

05685476 (England and Wales)

ACCOUNTANTS:

Thompson Jones Business Solutions Limited

2 Heap Bridge

Bury

Lancashire

BL9 7HR

Fixed assets

Tangible assets

5

14,281

33,466

Current assets

Stocks

6

75

120

Debtors

7

10,079

13,622

Cash at bank

81,890

70,163

92,044

83,905

Creditors

Amounts falling due within one year

8

(21,291

)

(26,052

)

Net current assets

70,753

57,853

Total assets less current liabilities

85,034

91,319

Creditors

Amounts falling due after more than one year

9

(1,166

)

(16,585

)

Provisions for liabilities

(3,000

)

(3,000

)

Net assets

80,868

71,734

Capital and reserves

Called up share capital

11

1

1

Retained earnings

80,867

71,733

Shareholders' funds

80,868

71,734

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2025 and were signed by:

M W Hogg - Director

1.	STATUTORY INFORMATION

Groundcare Garden Services 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the year comprises current and deferred tax. 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 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

40,267

68,332

6,649

115,248

Additions

1,115

-

107

1,222

Disposals

-

(43,779

)

(1,521

)

(45,300

)

At 31 March 2025

41,382

24,553

5,235

71,170

DEPRECIATION

At 1 April 2024

30,869

45,103

5,810

81,782

Charge for year

1,549

4,249

217

6,015

Eliminated on disposal

-

(29,400

)

(1,508

)

(30,908

)

At 31 March 2025

32,418

19,952

4,519

56,889

NET BOOK VALUE

At 31 March 2025

8,964

4,601

716

14,281

At 31 March 2024

9,398

23,229

839

33,466

6.

STOCKS

2025

2024

£

£

Stocks

75

120

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,776

12,415

Other debtors

303

1,207

10,079

13,622

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 10)

3,500

3,491

Hire purchase contracts

-

2,622

Trade creditors

(125

)

31

Taxation and social security

10,969

12,769

Other creditors

6,947

7,139

21,291

26,052

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

11,932

Other creditors

1,166

4,653

1,166

16,585

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bounce back loan

3,500

3,491

Amounts falling due between one and two years:

Bounce back loan

1,166

3,491

Amounts falling due between two and five years:

Bounce back loan

-

1,162

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary Share

£1

1

1