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Company Registration No. 09113987 (England and Wales)
Breaking Ground Construction Ltd Unaudited accounts for the year ended 31 March 2025
Breaking Ground Construction Ltd Unaudited accounts Contents
Page
- 2 -
Breaking Ground Construction Ltd Company Information for the year ended 31 March 2025
Directors
Hannah Adkin-Walker Jason Mark Sheppard
Company Number
09113987 (England and Wales)
Registered Office
90 Barlow Drive South Awsworth Nottingham NG16 2RR England
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Breaking Ground Construction Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,167 
- 
Tangible assets
279,819 
191,859 
281,986 
191,859 
Current assets
Inventories
184,799 
234,857 
Debtors
455,003 
273,546 
Cash at bank and in hand
350,958 
125,701 
990,760 
634,104 
Creditors: amounts falling due within one year
(767,696)
(505,246)
Net current assets
223,064 
128,858 
Total assets less current liabilities
505,050 
320,717 
Creditors: amounts falling due after more than one year
(188,191)
(137,946)
Provisions for liabilities
Deferred tax
(53,578)
(36,454)
Other provisions
(97,911)
- 
(151,489)
(36,454)
Net assets
165,370 
146,317 
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Breaking Ground Construction Ltd Statement of financial position as at 31 March 2025 (continued)
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
165,350 
146,297 
Shareholders' funds
165,370 
146,317 
For the 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. 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by
Jason Mark Sheppard Director Company Registration No. 09113987
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Breaking Ground Construction Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Breaking Ground Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 09113987. The registered office is 90 Barlow Drive South, Awsworth, Nottingham, NG16 2RR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Reducing Balance
Fixtures & fittings
15% Straight Line
Computer equipment
33% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
- 
Additions
2,408 
At 31 March 2025
2,408 
Amortisation
At 1 April 2024
- 
Charge for the year
241 
At 31 March 2025
241 
Net book value
At 31 March 2025
2,167 
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Breaking Ground Construction Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
219,356 
82,960 
467 
3,680 
306,463 
Additions
93,579 
69,971 
- 
316 
163,866 
Disposals
(8,294)
(8,990)
- 
(892)
(18,176)
At 31 March 2025
304,641 
143,941 
467 
3,104 
452,153 
Depreciation
At 1 April 2024
77,919 
33,347 
344 
2,994 
114,604 
Charge for the year
46,983 
23,341 
70 
499 
70,893 
On disposals
(6,158)
(6,113)
- 
(892)
(13,163)
At 31 March 2025
118,744 
50,575 
414 
2,601 
172,334 
Net book value
At 31 March 2025
185,897 
93,366 
53 
503 
279,819 
At 31 March 2024
141,437 
49,613 
123 
686 
191,859 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
67,458 
47,228 
Trade debtors
364,226 
104,903 
Accrued income and prepayments
23,319 
28,506 
Other debtors
- 
92,909 
455,003 
273,546 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,177 
37,478 
Obligations under finance leases and hire purchase contracts
103,389 
83,081 
Trade creditors
527,878 
294,162 
Taxes and social security
98,045 
51,274 
Other creditors
24,631 
35,621 
Accruals
3,576 
3,630 
767,696 
505,246 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,488 
11,665 
Obligations under finance leases and hire purchase contracts
186,337 
126,281 
Loans from directors
366 
- 
188,191 
137,946 
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Breaking Ground Construction Ltd Notes to the Accounts for the year ended 31 March 2025
9
Average number of employees
During the year the average number of employees was 6 (2024: 4).
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