WILLIAMSON GROUNDWORKS LIMITED


Directors	WILLIAMSON, David
	WILLIAMSON, Luke David


Registered Address	19 Rishworth Avenue Emley
	Huddersfield
	HD8 9SB


Registered Number	08977005 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		1,900
Tangible assets	4		9,503		11,269
			9,503		13,169
Current assets
Debtors	5	1,793		4,016
Cash at bank and on hand		5,454		5,412
		7,247		9,428
Creditors amounts falling due within one year	6	(12,208)		(13,750)
Net current assets (liabilities)			(4,961)		(4,322)
Total assets less current liabilities			4,542		8,847
Creditors amounts falling due after one year	7		(501)		(3,500)
Provisions for liabilities	8		(1,806)		(2,141)
Net assets			2,235		3,206
Capital and reserves
Called up share capital			100		100
Profit and loss account			2,135		3,106
Shareholders' funds			2,235		3,206

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 December 2025, and are signed on its behalf by:

WILLIAMSON, David
Director

WILLIAMSON, Luke David
Director

Registered Company No. 08977005

WILLIAMSON GROUNDWORKS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current 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.

Current 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 tax
	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.

Deferred tax

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.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Goodwill
	Goodwill, being the amount paid in connection with the acquisition of a business in 2014, was estimated to have a remaining useful life of 10 years on 1 April 2015 on transition to Financial Reporting Standard 102 and is being amortised evenly over this period.

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


		Reducing balance (%)
	Plant and machinery	15
	Fixtures and fittings	15
	Vehicles	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	20,000	20,000
At 31 March 25	20,000	20,000
Amortisation and impairment
At 01 April 24	18,100	18,100
Charge for year	1,900	1,900
At 31 March 25	20,000	20,000
Net book value
At 31 March 25	-	-
At 31 March 24	1,900	1,900

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 April 24	20,380	4,250	1,098	25,728
At 31 March 25	20,380	4,250	1,098	25,728
Depreciation and impairment
At 01 April 24	10,661	3,493	305	14,459
Charge for year	1,458	189	119	1,766
At 31 March 25	12,119	3,682	424	16,225
Net book value
At 31 March 25	8,261	568	674	9,503
At 31 March 24	9,719	757	793	11,269

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	100	-
Other debtors	1,693	4,016
Total	1,793	4,016

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,000	3,000
Taxation and social security	7,602	7,012
Other creditors	1,606	3,738
Total	12,208	13,750

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	501	3,500
Total	501	3,500

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,806	2,141
Total	1,806	2,141

9.	Directors advances, credits and guarantees
	Under the BBLS scheme the government provided a 100% guarantee. As at the balance sheet date, this represented a bank loan guarantee of £3,501 (2024: £6,500). Included within creditors: amounts falling due within one year were loans from the directors of £83 (2024: £2,003). The loans were interest free, with no fixed date for repayment.