REGISTERED NUMBER: 06562075 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

WH GROUNDWORKS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W H Hooper

SECRETARY:

K Hooper

REGISTERED OFFICE:

Manor Farm Yard

Manor Road

Longfield Hill

Longfield

Kent

DA3 8LD

REGISTERED NUMBER:

06562075 (England and Wales)

ACCOUNTANTS:

Friend & Grant Ltd

Bryant House

Bryant Road

Strood

Rochester

Kent

ME2 3EW

FIXED ASSETS

Intangible assets

5

1,200

1,350

Tangible assets

6

375,202

389,431

376,402

390,781

CURRENT ASSETS

Stocks

39,997

41,954

Debtors

7

187,910

221,831

Cash at bank

108,802

124,988

336,709

388,773

CREDITORS

Amounts falling due within one year

8

114,038

137,369

NET CURRENT ASSETS

222,671

251,404

TOTAL ASSETS LESS CURRENT LIABILITIES

599,073

642,185

CREDITORS

Amounts falling due after more than one year

9

(58,422

)

(51,474

)

PROVISIONS FOR LIABILITIES

(93,543

)

(78,053

)

NET ASSETS

447,108

512,658

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

447,008

512,558

SHAREHOLDERS' FUNDS

447,108

512,658

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 17 October 2025 and were signed by:

W H Hooper - Director

1.	STATUTORY INFORMATION

WH Groundworks 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.	STATEMENT OF COMPLIANCE

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 presentation and disclosure requirements of Section 1A applicable to small companies, and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

The percentage of completion method is used to calculate the turnover recognised at the period end.

Turnover from the rendering of services is recognised when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably;

- it is probable that the economic benefits associated with the transaction will flow to the entity;

- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and

- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, was

amortised evenly over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured

at cost less any accumulated amortisation and any accumulated impairment losses.

Website development is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Straight line over 15 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

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

Assets held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

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.

Employee benefits

The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

40,000

1,500

41,500

AMORTISATION

At 1 May 2024

40,000

150

40,150

Charge for year

-

150

150

At 30 April 2025

40,000

300

40,300

NET BOOK VALUE

At 30 April 2025

-

1,200

1,200

At 30 April 2024

-

1,350

1,350

6.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2024

15,751

758,166

13,108

268,913

1,055,938

Additions

-

112,867

4,572

40,499

157,938

Disposals

-

(12,050

)

-

(92,591

)

(104,641

)

At 30 April 2025

15,751

858,983

17,680

216,821

1,109,235

DEPRECIATION

At 1 May 2024

4,117

477,825

6,811

177,754

666,507

Charge for year

1,050

97,199

2,717

21,623

122,589

Eliminated on disposal

-

(7,638

)

-

(47,425

)

(55,063

)

At 30 April 2025

5,167

567,386

9,528

151,952

734,033

NET BOOK VALUE

At 30 April 2025

10,584

291,597

8,152

64,869

375,202

At 30 April 2024

11,634

280,341

6,297

91,159

389,431

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

176,780

148,251

Other debtors

11,130

73,580

187,910

221,831

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

33,066

26,398

Trade creditors

27,306

82,527

Taxation and social security

40,582

9,332

Other creditors

13,084

19,112

114,038

137,369

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

58,422

51,474