Plant Tech Grounds Maintenance Ltd

Plant Tech Grounds Maintenance Ltd
Director's Report
For the year ended 31 March 2025

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company in the year under review was that of gardening and ground maintenance.

Director

The director who has held office during the whole of the year was as follows:

C A Seymour

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

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C A Seymour
Director

Date approved: 29 October 2025

Plant Tech Grounds Maintenance Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	62,707	84,000
		62,707	84,000
Current assets
Debtors	4	32,501	47,901
Cash at bank and in hand		82,750	74,567
		115,251	122,468
Creditors: amount falling due within one year	5	(50,694)	(50,299)
Net current assets		64,557	72,169

Total assets less current liabilities		127,264	156,169
Creditors: amount falling due after more than one year	6	(35,730)	(57,312)
Provisions for liabilities	7	(9,791)	(13,129)
Net assets		81,743	85,728

Capital and reserves
Called up share capital		100	100
Profit and loss account		81,643	85,628
Shareholders' funds		81,743	85,728

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 29 October 2025 and were signed by:

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C A Seymour
Director

Plant Tech Grounds Maintenance Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Plant Tech Grounds Maintenance Ltd is a private company, limited by shares, registered in England and Wales, registration number 10092074, registration address 5 Sandy Court, Ashleigh Way, Plymouth, Devon, PL7 5JX.

The presentation currency is £ sterling.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 taxation

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor Vehicles	25% Reducing Balance
Plant and Machinery	25% Reducing Balance
Computer Equipment	3 Year Straight Line

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. The contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 4).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	137,313	68,502	1,928	207,743
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 March 2025	137,313	68,502	1,928	207,743
Depreciation
At 01 April 2024	83,009	39,198	1,536	123,743
Charge for year	13,576	7,325	392	21,293
On disposals	-	-	-	-
At 31 March 2025	96,585	46,523	1,928	145,036
Net book values
Closing balance as at 31 March 2025	40,728	21,979	-	62,707
Opening balance as at 01 April 2024	54,304	29,304	392	84,000

The net book value of Motor Vehicles includes £ 11,178 (2024 £14,903) in respect of assets leased under finance leases or hire purchase contracts.

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	32,501		47,901
	32,501		47,901

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,916	2,622
Taxation and Social Security	24,712	20,665
Other Creditors	24,066	27,012
	50,694	50,299

Creditors: amount falling due after more than one year

	2025 £		2024 £
Other Creditors	35,730		57,312
	35,730		57,312

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	9,791		13,129
	9,791		13,129

8.	Ultimate Controlling Party The ultimate controlling party of the company is Mr C A Seymour.

Registered Number: 10092074
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
PLANT TECH GROUNDS MAINTENANCE LTD