Registration number: 07567478

Ground And Environmental Services Limited

trading as Ground and Environmental Services Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Ground And Environmental Services Limited

trading as Ground and Environmental Services Ltd

Company Information

Directors

Mr Craig Spanton Paul Johnson Paolo Di Pasquale Kelly Bearman

Company secretary

Mr Craig Spanton

Registered office

Unit 2 Montpelier Business Park Dencora Way Ashford Kent TN23 4FG

Accountants

Alison & Gary Robinson 22A Bank Street Ashford Kent TN23 1BE

Ground And Environmental Services Limited

trading as Ground and Environmental Services Ltd

(Registration number: 07567478)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	19,629	26,110
Current assets
Debtors	5	107,745	136,799
Cash at bank and in hand		209,470	169,897
		317,215	306,696
Creditors: Amounts falling due within one year	6	(127,511)	(128,818)
Net current assets		189,704	177,878
Net assets		209,333	203,988
Capital and reserves
Called up share capital	7	200	200
Retained earnings		209,133	203,788
Shareholders' funds		209,333	203,988

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

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 December 2025 and signed on its behalf by:
 

......................................... Mr Craig Spanton Company secretary and director

......................................... Paul Johnson Director

Ground And Environmental Services Limited

trading as Ground and Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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:
Unit 2 Montpelier Business Park
Dencora Way
Ashford
Kent
TN23 4FG

These financial statements were authorised for issue by the Board on 4 December 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).

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 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.

Ground And Environmental Services Limited

trading as Ground and Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

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.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Ground And Environmental Services Limited

trading as Ground and Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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 directors) during the year, was 8 (2024 - 10).

Ground And Environmental Services Limited

trading as Ground and Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Long leasehold land and buildings £	Fixtures and fittings £	Motor vehicles  £	Other tangible assets  £	Total £
Cost or valuation
At 1 April 2024	11,650	27,148	101,254	121,831	261,883
Additions	-	1,312	-	1,692	3,004
At 31 March 2025	11,650	28,460	101,254	123,523	264,887
Depreciation
At 1 April 2024	11,650	24,276	87,753	112,094	235,773
Charge for the year	-	1,258	4,455	3,772	9,485
At 31 March 2025	11,650	25,534	92,208	115,866	245,258
Carrying amount
At 31 March 2025	-	2,926	9,046	7,657	19,629
At 31 March 2024	-	2,872	13,501	9,737	26,110

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

5

Debtors

Current	2025 £	2024 £
Trade debtors	92,075	115,743
Prepayments	15,670	21,056
	107,745	136,799

Ground And Environmental Services Limited

trading as Ground and Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	51,770	43,701
Taxation and social security	47,913	56,358
Accruals and deferred income	22,720	24,321
Other creditors	5,108	4,438
	127,511	128,818

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
ORDINARY of £1 each	200	200	200	200

8

Dividends

		2025		2024
		£		£
Interim dividend of £21.90 (2024 - £66.76) per ordinary share		4,380		13,352

9	Related party transactions

Ground And Environmental Services Limited

trading as Ground and Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	238,819	248,827
Contributions paid to money purchase schemes	-	36,728
	238,819	285,555