REGISTERED NUMBER: 13154881 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

GROVE CIVIL ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Barker

P Bilous

C J Burdis

REGISTERED OFFICE:

Grove Barn

11 Silica Court

Kirk Sandall

Doncaster

South Yorkshire

DN3 1EG

REGISTERED NUMBER:

13154881 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Tangible assets

4

3,281

3,709

CURRENT ASSETS

Debtors

5

98,962

88,310

Cash at bank and in hand

40,851

65,498

139,813

153,808

CREDITORS

Amounts falling due within one year

6

55,773

71,388

NET CURRENT ASSETS

84,040

82,420

TOTAL ASSETS LESS CURRENT LIABILITIES

87,321

86,129

PROVISIONS FOR LIABILITIES

672

852

NET ASSETS

86,649

85,277

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

86,550

85,178

86,649

85,277

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 12th January 2026 and were signed on its behalf by:

P Bilous - Director

C J Burdis - Director

1.	STATUTORY INFORMATION

Grove Civil Engineering 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.

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

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

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.

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 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st October 2024

3,075

2,500

945

6,520

Additions

599

-

-

599

At 30th September 2025

3,674

2,500

945

7,119

DEPRECIATION

At 1st October 2024

1,999

500

312

2,811

Charge for year

418

400

209

1,027

At 30th September 2025

2,417

900

521

3,838

NET BOOK VALUE

At 30th September 2025

1,257

1,600

424

3,281

At 30th September 2024

1,076

2,000

633

3,709

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

48,696

50,598

Other debtors

50,266

37,712

98,962

88,310

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

22,383

14,058

Taxation and social security

15,676

25,076

Other creditors

17,714

32,254

55,773

71,388

7.	RELATED PARTY DISCLOSURES

D Barker is interested as a director in Albemarle Homes Limited.

During the year, the company made sales of £358,248 (2024: £328,232) to Albemarle Homes Limited. There is a balance of £41,056 (2024: £50,598) due from Albemarle Homes Limited included in Trade Debtors and £42,867 (2024: £30,128) included in Other Debtors at the balance sheet date.

D Barker is also interested as a director and shareholder in Albemarle Holdings Limited. At the balance sheet date there is an amount of £5,000 (2024: £10,000) owed to Albemarle Holdings Limited included in Other Creditors.

P Bilous is interested as a director and shareholder in PB Development Consultancy Limited. At the balance sheet date there is an amount of £5,000 owed to PB Development Consultancy Limited included in Other Creditors.

C Burdis is interested as a director and shareholder in Exavier Portfolio Limited. At the balance sheet date there is an amount of £5,000 owed to Exavier Portfolio Limited included in Other Creditors.