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REGISTERED NUMBER: 08877690 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

GROUNDFORCE SPORTS AND LANDSCAPE
MAINTENANCE LIMITED
GROUNDFORCE SPORTS AND LANDSCAPE
MAINTENANCE LIMITED (REGISTERED NUMBER: 08877690)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GROUNDFORCE SPORTS AND LANDSCAPE
MAINTENANCE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: M Moretti





REGISTERED OFFICE: 4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU





REGISTERED NUMBER: 08877690 (England and Wales)





ACCOUNTANTS: Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU
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GROUNDFORCE SPORTS AND LANDSCAPE
MAINTENANCE LIMITED (REGISTERED NUMBER: 08877690)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,486 64,835

CURRENT ASSETS
Stocks 12,000 12,000
Debtors 5 181,143 193,493
Cash at bank 29,007 11,058
222,150 216,551
CREDITORS
Amounts falling due within one year 6 90,090 102,516
NET CURRENT ASSETS 132,060 114,035
TOTAL ASSETS LESS CURRENT
LIABILITIES
185,546
178,870

CREDITORS
Amounts falling due after more than one year 7 2,916 9,861
NET ASSETS 182,630 169,009

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 182,530 168,909
SHAREHOLDERS' FUNDS 182,630 169,009

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 notes form part of these financial statements

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GROUNDFORCE SPORTS AND LANDSCAPE
MAINTENANCE LIMITED (REGISTERED NUMBER: 08877690)

BALANCE SHEET - continued
31 MARCH 2025


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 22 December 2025 and were signed by:





M Moretti - Director


The notes form part of these financial statements

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GROUNDFORCE SPORTS AND LANDSCAPE
MAINTENANCE LIMITED (REGISTERED NUMBER: 08877690)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Groundforce Sports and Landscape Maintenance Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on cost and 20% on reducing balance

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.

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GROUNDFORCE SPORTS AND LANDSCAPE
MAINTENANCE LIMITED (REGISTERED NUMBER: 08877690)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 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.

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.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 155,223
Additions 2,747
At 31 March 2025 157,970
DEPRECIATION
At 1 April 2024 90,388
Charge for year 14,096
At 31 March 2025 104,484
NET BOOK VALUE
At 31 March 2025 53,486
At 31 March 2024 64,835

-5-
GROUNDFORCE SPORTS AND LANDSCAPE
MAINTENANCE LIMITED (REGISTERED NUMBER: 08877690)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 14,495
DEPRECIATION
At 1 April 2024 4,059
Charge for year 2,087
At 31 March 2025 6,146
NET BOOK VALUE
At 31 March 2025 8,349
At 31 March 2024 10,436

5. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 9,726 25,857
Other debtors 145,256 157,291
154,982 183,148

Amounts falling due after more than one year:
Other debtors 26,161 10,345

Aggregate amounts 181,143 193,493

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 5,000 5,000
Hire purchase contracts 1,944 3,334
Trade creditors 15,100 39,975
Taxation and social security 63,699 46,437
Other creditors 4,347 7,770
90,090 102,516

-6-
GROUNDFORCE SPORTS AND LANDSCAPE
MAINTENANCE LIMITED (REGISTERED NUMBER: 08877690)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 2,916 7,917
Hire purchase contracts - 1,944
2,916 9,861

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date a director owed the company £108,468 (2024 : £87,591) in respect of his director's loan account. The loan is not secured, bears interest at the HMRC official rate and has no repayment terms.

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