Company registration number 12575649 (England and Wales)
MJH Groundworks Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 March 2025
PAGES FOR FILING WITH REGISTRAR
MJH Groundworks Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
MJH Groundworks Limited
Statement of financial position
as at 31 March 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
8,364
10,456
Current assets
Debtors
36,560
18,209
Cash at bank and in hand
5,833
6,553
42,393
24,762
Creditors: amounts falling due within one year
(17,318)
(17,994)
Net current assets
25,075
6,768
Total assets less current liabilities
33,439
17,224
Provisions for liabilities
(2,091)
-
Net assets
31,348
17,224
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
31,248
17,124
Total equity
31,348
17,224
MJH Groundworks Limited
Statement of financial position (continued)
as at 31 March 2025
31 March 2025
- 2 -

For the financial 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.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 December 2025
M Handforth
Director
Company registration number 12575649 (England and Wales)
MJH Groundworks Limited
Notes to the financial statements
for the year ended 31 March 2025
- 3 -
1
Accounting policies
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% Reducing Balance
Computers
3 Years Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

MJH Groundworks Limited
Notes to the financial statements (continued)
for the year ended 31 March 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
2
3
Tangible fixed assets
Total
£
Cost
At 1 April 2024 and 31 March 2025
22,395
Depreciation and impairment
At 1 April 2024
11,939
Depreciation charged in the year
2,092
At 31 March 2025
14,031
Carrying amount
At 31 March 2025
8,364
At 31 March 2024
10,456
4
Company information

MJH Groundworks Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Foxholes Place, Methley, Leeds, West Yorkshire, LS29 9FR.

2025-03-31 2024-04-01 false false false 03 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity M Handforth 12575649 2024-04-01 2025-03-31 12575649 2025-03-31 12575649 2024-03-31 12575649 core:CurrentFinancialInstruments 2025-03-31 12575649 core:CurrentFinancialInstruments 2024-03-31 12575649 core:ShareCapital 2025-03-31 12575649 core:ShareCapital 2024-03-31 12575649 core:RetainedEarningsAccumulatedLosses 2025-03-31 12575649 core:RetainedEarningsAccumulatedLosses 2024-03-31 12575649 bus:Director1 2024-04-01 2025-03-31 12575649 core:PlantMachinery 2024-04-01 2025-03-31 12575649 core:ComputerEquipment 2024-04-01 2025-03-31 12575649 2023-04-01 2024-03-31 12575649 2024-03-31 12575649 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12575649 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12575649 bus:FRS102 2024-04-01 2025-03-31 12575649 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12575649 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP