Company Registration No. 09997922 (England and Wales)
B J L Groundworks Limited
Unaudited accounts
for the year ended 31 January 2025
B J L Groundworks Limited
Unaudited accounts
Contents
B J L Groundworks Limited
Company Information
for the year ended 31 January 2025
Company Number
09997922 (England and Wales)
Registered Office
Oaklands
Netherley Road
Tarbock Green
Prescot
Merseyside
L35 1QE
England
Accountants
Invictus Accountancy Services Limited
1 Stable Court Business Centre
Water Lane Farm Tarbock Green
Liverpool
Merseyside
L35 1RD
B J L Groundworks Limited
Accountants' report
Accountants' report to the director of B J L Groundworks Limited on the preparation of the unaudited statutory accounts for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
B J L Groundworks Limited for the year ended
31 January 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of B J L Groundworks Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of B J L Groundworks Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B J L Groundworks Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that B J L Groundworks Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of B J L Groundworks Limited. You consider that B J L Groundworks Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of B J L Groundworks Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Invictus Accountancy Services Limited
1 Stable Court Business Centre
Water Lane Farm Tarbock Green
Liverpool
Merseyside
L35 1RD
25 September 2025
B J L Groundworks Limited
Statement of financial position
as at 31 January 2025
Tangible assets
61,188
66,085
Cash at bank and in hand
3,161
-
Creditors: amounts falling due within one year
(117,056)
(119,614)
Net current liabilities
(76,263)
(83,252)
Total assets less current liabilities
(15,075)
(17,167)
Creditors: amounts falling due after more than one year
(26,675)
(39,457)
Net liabilities
(41,750)
(56,624)
Called up share capital
1
1
Profit and loss account
(41,751)
(56,625)
Shareholders' funds
(41,750)
(56,624)
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 September 2025 and were signed on its behalf by
Mr B J Langton
Director
Company Registration No. 09997922
B J L Groundworks Limited
Notes to the Accounts
for the year ended 31 January 2025
B J L Groundworks Limited is a private company, limited by shares, registered in England and Wales, registration number 09997922. The registered office is Oaklands, Netherley Road, Tarbock Green, Prescot, Merseyside, L35 1QE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
B J L Groundworks Limited
Notes to the Accounts
for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 February 2024
82,703
85,057
167,760
At 31 January 2025
82,703
100,557
183,260
At 1 February 2024
39,189
62,486
101,675
Charge for the year
3,252
17,145
20,397
At 31 January 2025
42,441
79,631
122,072
At 31 January 2025
40,262
20,926
61,188
At 31 January 2024
43,514
22,571
66,085
Amounts falling due within one year
Trade debtors
8,320
16,964
Accrued income and prepayments
29,312
19,398
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,648
13,215
Obligations under finance leases and hire purchase contracts
14,679
10,050
Trade creditors
19,845
21,419
Taxes and social security
12,903
12,903
Loans from directors
57,405
60,850
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
23,125
25,681
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
B J L Groundworks Limited
Notes to the Accounts
for the year ended 31 January 2025
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).