REGISTERED NUMBER: 07502321 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Guy Bentley Groundworks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Tom David Bentley

SECRETARY:

Mrs Rachel Ann Bentley

REGISTERED OFFICE:

Bentley Buildings

Glaisdale

Whitby

North Yorkshire

YO21 2QY

REGISTERED NUMBER:

07502321 (England and Wales)

ACCOUNTANTS:

Hallgarth Accountants Ltd

2 Hallgarth

Pickering

North Yorkshire

YO18 7AW

FIXED ASSETS

Tangible assets

4

121,681

111,502

CURRENT ASSETS

Debtors

5

492,811

493,187

Cash at bank

20,758

85,130

513,569

578,317

CREDITORS

Amounts falling due within one year

6

607,989

425,782

NET CURRENT (LIABILITIES)/ASSETS

(94,420

)

152,535

TOTAL ASSETS LESS CURRENT LIABILITIES

27,261

264,037

CREDITORS

Amounts falling due after more than one year

7

(8,614

)

(8,614

)

PROVISIONS FOR LIABILITIES

-

(21,185

)

NET ASSETS

18,647

234,238

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

18,547

234,138

SHAREHOLDERS' FUNDS

18,647

234,238

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2025 and were signed by:

Mr Tom David Bentley - Director

1.	STATUTORY INFORMATION

Guy Bentley Groundworks 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.	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

-

25% on reducing balance

Motor vehicles

-

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.

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 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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

623,811

257

88,203

3,445

715,716

Additions

-

-

54,000

-

54,000

Disposals

-

-

(23,995

)

-

(23,995

)

At 31 March 2025

623,811

257

118,208

3,445

745,721

DEPRECIATION

At 1 April 2024

525,804

160

75,613

2,637

604,214

Charge for year

24,502

15

15,847

254

40,618

Eliminated on disposal

-

-

(20,792

)

-

(20,792

)

At 31 March 2025

550,306

175

70,668

2,891

624,040

NET BOOK VALUE

At 31 March 2025

73,505

82

47,540

554

121,681

At 31 March 2024

98,007

97

12,590

808

111,502

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

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

49,532

DEPRECIATION

At 1 April 2024

12,383

Charge for year

9,287

At 31 March 2025

21,670

NET BOOK VALUE

At 31 March 2025

27,862

At 31 March 2024

37,149

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

211,872

166,914

Amounts owed by associates

202,757

202,757

Other debtors

78,182

123,516

492,811

493,187

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

14,766

Trade creditors

544,789

394,323

Taxation and social security

7,233

9,402

Other creditors

55,967

7,291

607,989

425,782

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

8,614

8,614

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100