REGISTERED NUMBER: 10959473 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Griffiths Groundworks Civils Ltd

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

A J Bowyer

J Griffiths

Secretary:

Registered office:

Unit 3, Cambrian Business Park

Queens Lane

Bromfield Industrial Estate

Mold

Flintshire

CH7 1NJ

Registered number:

10959473 (England and Wales)

Accountants:

Ridgway and Company

The Office,

Ffordd Pentre Bach,

Nercwys.

Mold

Flintshire

CH7 4EG

FIXED ASSETS

Property, plant and equipment

4

67,235

105,532

CURRENT ASSETS

Inventories

41,563

153,134

Debtors

5

682,852

1,207,642

Cash at bank

6,420

28,551

730,835

1,389,327

CREDITORS

Amounts falling due within one year

6

635,924

1,012,196

NET CURRENT ASSETS

94,911

377,131

TOTAL ASSETS LESS CURRENT LIABILITIES

162,146

482,663

CREDITORS

Amounts falling due after more than one year

7

(64,374

)

(138,697

)

PROVISIONS FOR LIABILITIES

-

(26,383

)

NET ASSETS

97,772

317,583

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

97,672

317,483

97,772

317,583

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

A J Bowyer - Director

J Griffiths - Director

1.	STATUTORY INFORMATION

Griffiths Groundworks Civils 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.

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

Revenue 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.

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 inventories 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 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.

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 15 (2024 - 15 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 June 2024

250,124

Disposals

(35,594

)

At 31 May 2025

214,530

DEPRECIATION

At 1 June 2024

144,592

Charge for year

23,107

Eliminated on disposal

(20,404

)

At 31 May 2025

147,295

NET BOOK VALUE

At 31 May 2025

67,235

At 31 May 2024

105,532

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

39,136

238,882

Other debtors

643,716

968,760

682,852

1,207,642

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

13,383

24,117

Trade creditors

411,051

577,174

Taxation and social security

24,159

41,030

Other creditors

187,331

369,875

635,924

1,012,196

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

64,374

127,376

Hire purchase contracts

-

11,321

64,374

138,697