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Registered number: 09147812
Grove Autocare Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Grove Autocare Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Grove Autocare Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 09147812

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,829 |  | 2,309
Tangible Assets | 5 |  | 273,605 |  | 166,920
|  |  | 275,434 |  | 169,229
CURRENT ASSETS
Debtors |  | 1,522,864 |  | 1,285,385 |
Cash at bank and in hand |  | 14,973 |  | 146,526 |
|  | 1,537,837 |  | 1,431,911 |
Creditors: Amounts Falling Due Within One Year |  | (1,109,207 ) |  | (1,346,709 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 428,630 |  | 85,202
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 704,064 |  | 254,431
Creditors: Amounts Falling Due After More Than One Year |  |  | (247,324 ) |  | (74,409 )
NET ASSETS |  |  | 456,740 |  | 180,022
CAPITAL AND RESERVES
Called up share capital | 7 |  | 120 |  | 120
Profit and Loss Account |  |  | 456,620 |  | 179,902
SHAREHOLDERS' FUNDS |  |  | 456,740 |  | 180,022

Page 1
Page 2
Grove Autocare Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Russell Pearce Director
25/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Grove Autocare Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Grove Autocare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09147812 . The registered office is H2O Offices, 2-10 Holton Road, Barry, CF63 4HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
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.
Computer software is being amortised evenly over its estimated useful life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 19)
15 19
Page 3
Page 4
Grove Autocare Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 September 2024 | 11,175
As at 31 August 2025 | 11,175
Amortisation
As at 1 September 2024 | 8,866
Provided during the period | 480
As at 31 August 2025 | 9,346
Net Book Value
As at 31 August 2025 | 1,829
As at 1 September 2024 | 2,309

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 115,438 | 169,868 | 14,769 | 15,441 | 315,516
Additions | 74,376 | 128,234 | - | 2,560 | 205,170
Disposals | (51,719 ) | - | - | - | (51,719 )
As at 31 August 2025 | 138,095 | 298,102 | 14,769 | 18,001 | 468,967
Depreciation
As at 1 September 2024 | 60,498 | 74,190 | 5,554 | 8,354 | 148,596
Provided during the period | 14,467 | 44,342 | 2,304 | 2,224 | 63,337
Disposals | (16,571 ) | - | - | - | (16,571 )
As at 31 August 2025 | 58,394 | 118,532 | 7,858 | 10,578 | 195,362
Net Book Value
As at 31 August 2025 | 79,701 | 179,570 | 6,911 | 7,423 | 273,605
As at 1 September 2024 | 54,940 | 95,678 | 9,215 | 7,087 | 166,920

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 544 |  | 725
Motor Vehicles | 112,007 |  | 58,419
| 112,551 |  | 59,144

Page 4
Page 5
Grove Autocare Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 42,104 |  | 28,117
Later than one year and not later than five years | 138,909 |  | 30,242
| 181,013 |  | 58,359
| 181,013 |  | 58,359

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

8. Related Party Transactions
At the balance sheet date the company was owed £38,103 (2024 - £50,354) from Grove Site Services Ltd. This amount is included within debtors due within one year.
At the balance sheet date the company owed £91,749 to Purity Cleaning Solutions Ltd. This amount is included within creditors falling due after more than one year.
Page 5