Registration number: 06207711

GEH Groundworks Specialists Limited

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Balance Sheet	4
Notes to the Unaudited Financial Statements	5 to 10

GEH Groundworks Specialists Limited

Company Information

Director

Mr Gerard Edward Huguenin

Company secretary

Mr Michael Andre Huguenin

Registered office

39 Leigh Road Cobham Surrey KT11 2LF

Accountants

SME Tax Ltd Chartered Certified Accountants39 Leigh Road Cobham Surrey KT11 2LF

GEH Groundworks Specialists Limited

Director's Report for the Year Ended 30 April 2025

The director presents his report and the financial statements for the year ended 30 April 2025.

Director of the company

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

Mr Gerard Edward Huguenin

Principal activity

The principal activity of the company is site investigation

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 5 November 2025
 

......................................... Mr Gerard Edward Huguenin Director

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
GEH Groundworks Specialists Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GEH Groundworks Specialists Limited for the year ended 30 April 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of GEH Groundworks Specialists Limited, as a body, in accordance with the terms of our engagement letter dated 1 May 2021. Our work has been undertaken solely to prepare for your approval the accounts of GEH Groundworks Specialists Limited and state those matters that we have agreed to state to the Board of Directors of GEH Groundworks Specialists Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GEH Groundworks Specialists Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that GEH Groundworks Specialists 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 loss of GEH Groundworks Specialists Limited. You consider that GEH Groundworks Specialists 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 GEH Groundworks Specialists 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.

......................................

SME Tax Ltd
Chartered Certified Accountants
39 Leigh Road
Cobham
Surrey
KT11 2LF

5 November 2025

GEH Groundworks Specialists Limited

(Registration number: 06207711)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	327,573	168,530
Current assets
Stocks		7,100	6,250
Debtors	5	221,084	154,593
Cash at bank and in hand		1	94,267
		228,185	255,110
Creditors: Amounts falling due within one year	6	(57,984)	(60,258)
Net current assets		170,201	194,852
Total assets less current liabilities		497,774	363,382
Creditors: Amounts falling due after more than one year	6	(306,095)	(98,096)
Provisions for liabilities		899	(16,723)
Net assets		192,578	248,563
Capital and reserves
Called up share capital	7	1	1
Revaluation reserve		78,814	-
Retained earnings		113,763	248,562
Shareholders' funds		192,578	248,563

For the financial year ending 30 April 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 5 November 2025
 

......................................... Mr Gerard Edward Huguenin Director

GEH Groundworks Specialists Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
39 Leigh Road
Cobham
Surrey
KT11 2LF
England

The principal place of business is:
Unit 2 Waterside Trading Centre
Trumpers Way
Hanwell
London
W7 2QD

These financial statements were authorised for issue by the director on 5 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

GEH Groundworks Specialists Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

GEH Groundworks Specialists Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 5).

GEH Groundworks Specialists Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 May 2024	35,000	617	1,063,648	12,755
Revaluations	-	-	78,814	-
Additions	-	15,031	29,027	1,483
Disposals	-	-	(824,020)	-
At 30 April 2025	35,000	15,648	347,469	14,238
Depreciation
At 1 May 2024	35,000	62	925,836	9,692
Charge for the year	-	2,617	11,801	1,855
Eliminated on disposal	-	-	(824,020)	-
At 30 April 2025	35,000	2,679	113,617	11,547
Carrying amount
At 30 April 2025	-	12,969	233,852	2,691
At 30 April 2024	-	555	137,812	3,063

	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	27,100	1,139,120
Revaluations	-	78,814
Additions	53,643	99,184
Disposals	-	(824,020)
At 30 April 2025	80,743	493,098
Depreciation
At 1 May 2024	-	970,590
Charge for the year	2,682	18,955
Eliminated on disposal	-	(824,020)
At 30 April 2025	2,682	165,525
Carrying amount
At 30 April 2025	78,061	327,573
At 30 April 2024	27,100	168,530

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings.
 

GEH Groundworks Specialists Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	118,698	138,093
Other debtors	102,386	16,500
	221,084	154,593

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	15,684	10,000
Taxation and social security		19,971	43,554
Accruals and deferred income		2,750	2,600
Other creditors		19,579	4,104
		57,984	60,258

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	306,095	98,096

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

8

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on revaluation of other assets	78,814	78,814

GEH Groundworks Specialists Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,375	10,833
Other borrowings	304,720	87,263
	306,095	98,096

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	10,000	10,000
Bank overdrafts	5,684	-
	15,684	10,000