REGISTERED NUMBER: 13203425 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

FS Groundworks & Utilities Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

60,715

77,767

CURRENT ASSETS

Debtors

5

30,325

80,484

Cash at bank

142,557

93,864

172,882

174,348

CREDITORS

Amounts falling due within one year

6

29,087

25,572

NET CURRENT ASSETS

143,795

148,776

TOTAL ASSETS LESS CURRENT LIABILITIES

204,510

226,543

CREDITORS

Amounts falling due after more than one year

7

9,794

21,383

NET ASSETS

194,716

205,160

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

194,715

205,159

194,716

205,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 November 2025 and were signed by:

F R Szedzielarz - Director

1.	STATUTORY INFORMATION

FS Groundworks & Utilities Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13203425

Registered office:

10 Fairway

Normanton

WF6 1SF

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

machinery

etc

£

COST

At 1 April 2024

140,131

Additions

10,454

Disposals

(13,617

)

At 31 March 2025

136,968

DEPRECIATION

At 1 April 2024

62,364

Charge for year

20,167

Eliminated on disposal

(6,278

)

At 31 March 2025

76,253

NET BOOK VALUE

At 31 March 2025

60,715

At 31 March 2024

77,767

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

25,297

Other debtors

30,325

55,187

30,325

80,484

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,589

11,589

Trade creditors

-

(1

)

Other taxation & social security

11,702

9,637

Other creditors

5,796

4,347

29,087

25,572

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,794

21,383

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director had an outstanding loan balance of £6,643 as at the reporting date. This loan has been fully repaid within 9 months following the year-end.