| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 April 2025 |
| for |
| J L P GROUNDWORK LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 April 2025 |
| for |
| J L P GROUNDWORK LIMITED |
| J L P GROUNDWORK LIMITED (REGISTERED NUMBER: 10742794) |
| Contents of the Financial Statements |
| for the Year Ended 30 April 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| J L P GROUNDWORK LIMITED |
| Company Information |
| for the Year Ended 30 April 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Unit A6 |
| Chaucer Business Park |
| Dittons Road |
| Polegate |
| East Sussex |
| BN26 6QH |
| J L P GROUNDWORK LIMITED (REGISTERED NUMBER: 10742794) |
| Balance Sheet |
| 30 April 2025 |
| 30.4.25 | 30.4.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) |
| NET ASSETS/(LIABILITIES) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Revaluation reserve | 9 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) |
| 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. |
| J L P GROUNDWORK LIMITED (REGISTERED NUMBER: 10742794) |
| Balance Sheet - continued |
| 30 April 2025 |
| The financial statements were approved by the director and authorised for issue on |
| J L P GROUNDWORK LIMITED (REGISTERED NUMBER: 10742794) |
| Notes to the Financial Statements |
| for the Year Ended 30 April 2025 |
| 1. | STATUTORY INFORMATION |
| J L P Groundwork Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| J L P GROUNDWORK LIMITED (REGISTERED NUMBER: 10742794) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| 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 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST OR VALUATION |
| At 1 May 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) |
| Revaluations |
| At 30 April 2025 |
| DEPRECIATION |
| At 1 May 2024 |
| Charge for year | ( |
) |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) | ( |
) |
| At 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| Cost or valuation at 30 April 2025 is represented by: |
| Plant and | Motor | Computer |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| Valuation in 2025 | 43,331 | 15,234 | - | 58,565 |
| Cost | 278,636 | 71,917 | 227 | 350,780 |
| 321,967 | 87,151 | 227 | 409,345 |
| J L P GROUNDWORK LIMITED (REGISTERED NUMBER: 10742794) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2025 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| If tangible fixed assets had not been revalued they would have been included at the following historical cost: |
| 30.4.25 | 30.4.24 |
| £ | £ |
| Cost | 350,780 | - |
| Aggregate depreciation | 126,473 | - |
| Tangible fixed assets were valued on an open market basis on by the Directors . |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 May 2024 |
| Revaluations |
| At 30 April 2025 |
| DEPRECIATION |
| At 1 May 2024 |
| Charge for year |
| Transfer to ownership | (24,368 | ) | - | (24,368 | ) |
| At 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.25 | 30.4.24 |
| £ | £ |
| Trade debtors |
| VAT |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.25 | 30.4.24 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Social security and other taxes |
| VAT | 3,676 | - |
| Other creditors |
| Directors' current accounts | 53,360 | 20,057 |
| Accrued expenses |
| J L P GROUNDWORK LIMITED (REGISTERED NUMBER: 10742794) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30.4.25 | 30.4.24 |
| £ | £ |
| Bank loans - 1-2 years |
| Bank loans - 2-5 years |
| Hire purchase contracts |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 30.4.25 | 30.4.24 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| 9. | RESERVES |
| Revaluation |
| reserve |
| £ |
| Transfer between reserves | 58,565 |
| At 30 April 2025 |