REGISTERED NUMBER: 08476123 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

J&A Groundworks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J A Dance

REGISTERED OFFICE:

The Cart Shed Office

Boames Farm

Boames Lane

Enborne, Newbury

Berkshire

RG20 0JT

REGISTERED NUMBER:

08476123 (England and Wales)

ACCOUNTANTS:

J & C Accountants Ltd

Wyvols Court

Basingstoke Road

Swallowfield

Reading

Berkshire

RG7 1WY

FIXED ASSETS

Tangible assets

4

440,412

461,776

CURRENT ASSETS

Stocks

63,579

181,643

Debtors

5

223,233

215,740

Cash at bank

20,592

22,064

307,404

419,447

CREDITORS

Amounts falling due within one year

6

430,732

569,270

NET CURRENT LIABILITIES

(123,328

)

(149,823

)

TOTAL ASSETS LESS CURRENT LIABILITIES

317,084

311,953

CREDITORS

Amounts falling due after more than one year

7

(30,857

)

(33,747

)

PROVISIONS FOR LIABILITIES

(110,103

)

(115,444

)

NET ASSETS

176,124

162,762

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

176,020

162,658

SHAREHOLDERS' FUNDS

176,124

162,762

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 25 September 2025 and were signed by:

J A Dance - Director

1.	STATUTORY INFORMATION

J&A Groundworks Limited is a private company, limited by shares, registered in England & Wales. The company's registered number is 08476123. The trading and registered office address is The Cart Shed Office, Boames Farm, Boames Lane, Enborne, Newbury, Berkshire, RG20 0JT.

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 represents net invoiced sales of goods and services, excluding value added tax.

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 etc

-

15% on reducing balance and 10% 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 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 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

802,341

Additions

100,680

Disposals

(124,599

)

At 30 April 2025

778,422

DEPRECIATION

At 1 May 2024

340,565

Charge for year

53,870

Eliminated on disposal

(56,425

)

At 30 April 2025

338,010

NET BOOK VALUE

At 30 April 2025

440,412

At 30 April 2024

461,776

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

159,553

96,942

Other debtors

63,680

118,798

223,233

215,740

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

38,926

90,840

Trade creditors

269,462

434,949

Taxation and social security

72,625

20,863

Other creditors

39,719

12,618

430,732

569,270

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

833

10,833

Hire purchase contracts

30,024

22,914

30,857

33,747