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Registered number: 04950282
B O'Rourke Groundworks Ltd
ABRIDGED Financial Statements
For The Year Ended 30 October 2025
TaxAssist Accountants
25 Outer Circle Road
Lincoln
Lincolnshire
LN2 4JA
B O'Rourke Groundworks Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
B O'Rourke Groundworks Ltd
Balance Sheet
As At 30 October 2025
Balance Sheet
Registered number: 04950282

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 360,827 |  | 361,121
|  |  | 360,827 |  | 361,121
CURRENT ASSETS
Debtors | 5 | 19,637 |  | 17,089 |
Cash at bank and in hand |  | - |  | 15,303 |
|  | 19,637 |  | 32,392 |
Creditors: Amounts Falling Due Within One Year | 6 | (98,291 ) |  | (74,558 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (78,654 ) |  | (42,166 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 282,173 |  | 318,955
NET ASSETS |  |  | 282,173 |  | 318,955
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Revaluation reserve | 8 |  | 83,348 |  | 83,348
Profit and Loss Account |  |  | 198,824 |  | 235,606
SHAREHOLDERS' FUNDS |  |  | 282,173 |  | 318,955

Page 1
Page 2
B O'Rourke Groundworks Ltd
Balance Sheet (continued)
As At 30 October 2025
For the year ending 30 October 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 Brian O'Rourke Director
23 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
B O'Rourke Groundworks Ltd
Notes to the Financial Statements
For The Year Ended 30 October 2025
Notes to the Financial Statements
1. General Information
B O'Rourke Groundworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04950282 . The registered office is The Cottage Occupation Road, Lincoln, Lincolnshire, LN1 3LD.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:

Freehold | NIL
Plant & Machinery | 25% Reducing Balance Method
Motor Vehicles | 25% Reducing Balance Method
Computer Equipment | 25% Reducing Balance Method

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 31 October 2024 | 359,950 | 59,783 | 10,000 | 548 | 430,281
As at 30 October 2025 | 359,950 | 59,783 | 10,000 | 548 | 430,281
Depreciation
As at 31 October 2024 | - | 59,525 | 9,437 | 198 | 69,160
Provided during the period | - | 65 | 141 | 88 | 294
As at 30 October 2025 | - | 59,590 | 9,578 | 286 | 69,454
Net Book Value
As at 30 October 2025 | 359,950 | 193 | 422 | 262 | 360,827
As at 31 October 2024 | 359,950 | 258 | 563 | 350 | 361,121

Page 3
Page 4
B O'Rourke Groundworks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 October 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 11,650 |  | 11,412
Other debtors | 5,326 |  | 5,038
VAT | 2,661 |  | 639
| 19,637 |  | 17,089

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,515 |  | 1,100
Bank loans and overdrafts | 10,906 |  | -
Corporation tax | (41 ) |  | -
Other taxes and social security | 1,986 |  | -
Accruals and deferred income | 2,741 |  | 2,695
Director's loan account | 78,184 |  | 70,763
| 98,291 |  | 74,558

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 31 October 2024 | 83,348 | 235,606
Loss for the year and total comprehensive income | - | (36,782 )
As at 30 October 2025 | 83,348 | 198,824

Page 4