REGISTERED NUMBER: 07946594 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 March 2025

for

J&O Groundworks Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J J Sines

SECRETARY:

REGISTERED OFFICE:

61 Surrey Towers

Garfield Road

Addlestone

Surrey

KT15 2NH

REGISTERED NUMBER:

07946594 (England and Wales)

ACCOUNTANTS:

Ashwells Associates Limited

Chartered Certified Accountants

54a Church Road

Ashford

Middlesex

TW15 2TS

FIXED ASSETS

Tangible assets

4

44,994

28,948

CURRENT ASSETS

Stocks

75,000

65,000

Debtors

5

285,801

239,009

Cash at bank

20,034

43,766

380,835

347,775

CREDITORS

Amounts falling due within one year

6

255,152

329,634

NET CURRENT ASSETS

125,683

18,141

TOTAL ASSETS LESS CURRENT LIABILITIES

170,677

47,089

CREDITORS

Amounts falling due after more than one year

7

(73,435

)

(3,287

)

PROVISIONS FOR LIABILITIES

(2,963

)

(826

)

NET ASSETS

94,279

42,976

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

94,179

42,876

SHAREHOLDERS' FUNDS

94,279

42,976

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 13 November 2025 and were signed by:

Mr J J Sines - Director

1.	STATUTORY INFORMATION

J&O Groundworks Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery

-

33% on reducing balance

Motor vehicles - 33% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

112,084

Additions

32,013

At 31 March 2025

144,097

DEPRECIATION

At 1 April 2024

83,136

Charge for year

15,967

At 31 March 2025

99,103

NET BOOK VALUE

At 31 March 2025

44,994

At 31 March 2024

28,948

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

282,020

198,732

Other debtors

3,781

40,277

285,801

239,009

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

34,970

-

Hire purchase contracts and finance leases

2,622

6,575

Trade creditors

115,981

291,566

Taxation and social security

21,138

(7,444

)

Other creditors

80,441

38,937

255,152

329,634

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

48,924

-

Hire purchase contracts and finance leases

24,511

3,287

73,435

3,287