Company No: 11724611 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	30.06.2025		30.06.2024
		£		£
Fixed assets
Investments	3	750,000		750,000
		750,000		750,000
Current assets
Debtors
- due after more than one year	4	14,000		0
Cash at bank and in hand		100,284		1,241
		114,284		1,241
Creditors: amounts falling due within one year	5	( 950)		( 920)
Net current assets		113,334		321
Total assets less current liabilities		863,334		750,321
Creditors: amounts falling due after more than one year	6	( 747,740)		( 656,294)
Net assets		115,594		94,027
Capital and reserves
Called-up share capital		100		100
Profit and loss account		115,494		93,927
Total shareholders' funds		115,594		94,027

For the financial year ending 30 June 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Lark Construction Limited (registered number: 11724611) were approved and authorised for issue by the Director. They were signed on its behalf by:

C Larter Director

20 November 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Lark Construction Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, NR1 1RE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Finance costs

Finance costs are charged to the Income Statement over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	Year ended 30.06.2025		Period from 01.01.2024 to 30.06.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		2

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 July 2024	750,000		750,000
At 30 June 2025	750,000		750,000
Carrying value at 30 June 2025	750,000		750,000
Carrying value at 30 June 2024	750,000		750,000

4. Debtors

	30.06.2025		30.06.2024
	£		£
Debtors: amounts falling due after more than one year
Amounts owed by Parent undertakings	14,000		0

5. Creditors: amounts falling due within one year

	30.06.2025		30.06.2024
	£		£
Accruals	950		920

6. Creditors: amounts falling due after more than one year

	30.06.2025		30.06.2024
	£		£
Amounts owed to Group undertakings	747,210		656,064
Amounts owed to director	530		230
	747,740		656,294

7. Related party transactions

The company has received an inter company loan from its subsidary company C P Groundworks Limited. At the year end the balance outstanding was £747,210. There are no fixed repayment terms in place.

8. Ultimate controlling party

Parent Company:

Lark Group Ltd

1st Floor Prospect House Rouen Road Norwich Norfolk NR1 1RE