REGISTERED NUMBER: 05089690 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

J.D. Groundworks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J D Lockhart

REGISTERED OFFICE:

Lower Farm

Bodymoor Heath Lane

Sutton Coldfield

B76 9JG

REGISTERED NUMBER:

05089690 (England and Wales)

ACCOUNTANTS:

Gopsall Services Limited

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

FIXED ASSETS

Tangible assets

4

325,166

116,509

CURRENT ASSETS

Stocks

-

35,000

Debtors

5

401,119

487,100

Cash at bank

120,009

-

521,128

522,100

CREDITORS

Amounts falling due within one year

6

294,889

277,830

NET CURRENT ASSETS

226,239

244,270

TOTAL ASSETS LESS CURRENT LIABILITIES

551,405

360,779

CREDITORS

Amounts falling due after more than one year

7

(152,560

)

(13,383

)

PROVISIONS FOR LIABILITIES

(48,620

)

(21,885

)

NET ASSETS

350,225

325,511

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

350,125

325,411

350,225

325,511

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 7 October 2025 and were signed by:

J D Lockhart - Director

1.	STATUTORY INFORMATION

J.D. 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements are rounded to the nearest pound (£).

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.

Going concern

The directors assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of the approval of the financial statements.The directors have concluded that there are no material uncertainties about the company's ability to continue as a going concern and they are satisfied that the company has adequate resources to continue to meet its liabilities as they fall due and, therefore, that it remains appropriate to continue to adopt going concern basis of accounting in the preparation of the financial statements.

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

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 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.

Revised comparative information

The comparative information contained throughout these financial statements has been restated.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

238,169

Additions

273,490

At 31 March 2025

511,659

DEPRECIATION

At 1 April 2024

121,660

Charge for year

64,833

At 31 March 2025

186,493

NET BOOK VALUE

At 31 March 2025

325,166

At 31 March 2024

116,509

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

Plant and

machinery

etc

£

COST

At 1 April 2024

110,075

Additions

263,990

At 31 March 2025

374,065

DEPRECIATION

At 1 April 2024

55,897

Charge for year

46,875

At 31 March 2025

102,772

NET BOOK VALUE

At 31 March 2025

271,293

At 31 March 2024

54,178

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

80,533

130,696

Other debtors

320,586

356,404

401,119

487,100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

52,582

Hire purchase contracts

64,597

16,674

Trade creditors

165,361

150,023

Taxation and social security

34,939

34,052

Other creditors

19,992

24,499

294,889

277,830

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

3,383

13,383

Hire purchase contracts

149,177

-

152,560

13,383

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

213,774

16,674

Hire purchase arrangements are secured on the asset to which they relate.