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COMPANY REGISTRATION NUMBER: 11216445

Groundcare & Landscaping Services Ltd

Filleted Unaudited Financial Statements

For the year ended

30 June 2025

Groundcare & Landscaping Services Ltd

Financial Statements

Year ended 30 June 2025

Contents | Pages

Statement of financial position | 1 to 2

Notes to the financial statements | 3 to 8

Groundcare & Landscaping Services Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 6,750 | 9,000
Tangible assets | 6 |  | 66,110 | 76,121
|  | -------- | --------
|  | 72,860 | 85,121

Current assets

Debtors | 7 | 83,061 |  | 59,728
Cash at bank and in hand | 24,815 |  | 32,337
| --------- |  | --------
| 107,876 |  | 92,065

Creditors: amounts falling due within one year | 8 | 179,946 |  | 179,307
| --------- |  | ---------
Net current liabilities |  | 72,070 | 87,242
|  | -------- | --------
Total assets less current liabilities |  | 790 | ( 2,121)

Creditors: amounts falling due after more than one year | 9 |  | 24,590 | 36,420
|  | -------- | --------
Net liabilities |  | ( 23,800) | ( 38,541)
|  | -------- | --------

Capital and reserves

Called up share capital | 10 |  | 100 | 100
Profit and loss account |  | ( 23,900) | ( 38,641)
|  | -------- | --------
Shareholders deficit |  | ( 23,800) | ( 38,541)
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Groundcare & Landscaping Services Ltd

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 18 March 2026 , and are signed on behalf of the board by:

Mr Patrick Martin
Director

Company registration number: 11216445

Groundcare & Landscaping Services Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Maple Grove Business Centre, Lawrence Road, Hounslow, Middlesex, TW4 6DR, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
Trade receivables
Trade receivable do not carry any interest and are stated at their original invoice value as reduced by appropriate allowances for estimated irrecoverable amounts.
Going concern
The financial statements have been prepared on a going concern basis. The company is dependant on the continued support of its directors who have given confirmation that they do not intend to withdraw such support in the foreseeable future. The financial statements do not include any adjustments which might result from a withdrawal of such support.
Trade payables
Trade payables do not carry any interest and are stated at their original invoice value.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income. In this case, tax is recognised in other comprehensive income. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed 10 years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | Over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% straight line
| Fixtures, fittings and equipment | - | 25% straight line
| Motor vehicles | - | 25% reducing balance

Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 14 (2024: 13 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 July 2024 and 30 June 2025 | 22,500
| --------
Amortisation |
At 1 July 2024 | 13,500
Charge for the year | 2,250
| --------
At 30 June 2025 | 15,750
| --------
Carrying amount |
At 30 June 2025 | 6,750
| --------
At 30 June 2024 | 9,000
| --------

6. Tangible assets

| Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 July 2024 | 53,345 | 5,634 | 109,484 | 168,463
Additions | 10,074 | – | 1,500 | 11,574
Disposals | – | – | ( 409) | ( 409)
| -------- | ------- | --------- | ---------
At 30 June 2025 | 63,419 | 5,634 | 110,575 | 179,628
| -------- | ------- | --------- | ---------
Depreciation |  |  |  |
At 1 July 2024 | 38,952 | 3,103 | 50,287 | 92,342
Charge for the year | 5,722 | 633 | 15,157 | 21,512
Disposals | – | – | ( 336) | ( 336)
| -------- | ------- | --------- | ---------
At 30 June 2025 | 44,674 | 3,736 | 65,108 | 113,518
| -------- | ------- | --------- | ---------
Carrying amount |  |  |  |
At 30 June 2025 | 18,745 | 1,898 | 45,467 | 66,110
| -------- | ------- | --------- | ---------
At 30 June 2024 | 14,393 | 2,531 | 59,197 | 76,121
| -------- | ------- | --------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 71,151 | 49,494
Other debtors | 11,910 | 10,234
| -------- | --------
| 83,061 | 59,728
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 4,630 | 4,516
Trade creditors | 47,242 | 19,287
Social security and other taxes | 31,898 | 40,545
Other creditors | 96,176 | 114,959
| --------- | ---------
| 179,946 | 179,307
| --------- | ---------

Secured creditors include hire purchase contracts of £7,199 (2024: £6,839). The hire purchase liabilities are secured over the assets acquired.
9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 20,438 | 25,068
Other creditors | 4,152 | 11,352
| -------- | --------
| 24,590 | 36,420
| -------- | --------

Secured creditors include hire purchase contracts of £4,152 (2024: £11,352). The hire purchase liabilities are secured over the assets acquired.
Included within creditors: amounts falling due after more than one year is an amount of £718 (2024: £5,834) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
10. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----