REGISTERED NUMBER: 13541110 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

ALW Groundworks and Civils Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A L Wells

REGISTERED OFFICE:

Leofric House

18B Binley Road

Coventry

West Midlands

CV3 1JN

REGISTERED NUMBER:

13541110 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

217,004

164,438

CURRENT ASSETS

Debtors

5

1,207,030

927,357

Cash at bank

285,793

35,912

1,492,823

963,269

CREDITORS

Amounts falling due within one year

6

230,821

213,885

NET CURRENT ASSETS

1,262,002

749,384

TOTAL ASSETS LESS CURRENT LIABILITIES

1,479,006

913,822

CREDITORS

Amounts falling due after more than one year

7

-

(17,588

)

PROVISIONS FOR LIABILITIES

(54,251

)

(43,854

)

NET ASSETS

1,424,755

852,380

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,424,655

852,280

1,424,755

852,380

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2026 and were signed by:

A L Wells - Director

1.	STATUTORY INFORMATION

ALW Groundworks and Civils 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.	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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

127,600

1,997

121,074

2,426

253,097

Additions

42,021

814

59,500

1,270

103,605

Disposals

-

-

(25,723

)

-

(25,723

)

At 31 July 2025

169,621

2,811

154,851

3,696

330,979

DEPRECIATION

At 1 August 2024

28,110

453

58,728

1,368

88,659

Charge for year

16,173

243

23,784

851

41,051

Eliminated on disposal

-

-

(15,735

)

-

(15,735

)

At 31 July 2025

44,283

696

66,777

2,219

113,975

NET BOOK VALUE

At 31 July 2025

125,338

2,115

88,074

1,477

217,004

At 31 July 2024

99,490

1,544

62,346

1,058

164,438

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 August 2024

and 31 July 2025

117,244

DEPRECIATION

At 1 August 2024

26,379

Charge for year

13,630

At 31 July 2025

40,009

NET BOOK VALUE

At 31 July 2025

77,235

At 31 July 2024

90,865

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

as restated

£

£

Trade debtors

193,578

286,265

Amounts owed by associates

535,549

498,427

Other debtors

477,903

142,665

1,207,030

927,357

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

as restated

£

£

Hire purchase contracts (see note 8)

17,587

35,172

Trade creditors

744

31,497

Taxation and social security

199,334

136,845

Other creditors

13,156

10,371

230,821

213,885

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

as restated

£

£

Hire purchase contracts (see note 8)

-

17,588

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.7.25

31.7.24

as restated

£

£

Gross obligations repayable:

Within one year

19,502

39,003

Between one and five years

-

19,502

19,502

58,505

Finance charges repayable:

Within one year

1,915

3,831

Between one and five years

-

1,914

1,915

5,745

Net obligations repayable:

Within one year

17,587

35,172

Between one and five years

-

17,588

17,587

52,760

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

as restated

£

£

Hire purchase contracts

17,587

52,760

The Hire Purchase agreement is secured against the asset on which the finance was taken out on.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

as restated

£

£

A L Wells

Balance outstanding at start of year

48,035

72,802

Amounts advanced

375,038

252,745

Amounts repaid

(73,397

)

(277,512

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

349,676

48,035

Included within other debtors is the above amount due to the Company by the Director. This amount is charged interest at the HMRC official rate of interest for beneficial loans.

11.	RELATED PARTY DISCLOSURES

Included within amounts "Due from associates" is an amount of £535,549 (2024: £498,427) due from Oakwells Development Ltd, a company under common control. This outstanding amount is subject to an interest charge, is unsecured and has no set term for repayment.

12.	POST BALANCE SHEET EVENTS

On the 18th September 2025, following the receipt of formal clearance from HM Revenue & Customs, ALW Groundworks & Civils Limited became a wholly owned subsidiary of ALW Oakwells Holdings Limited, as a result of a share for share exchange.

13.	ULTIMATE CONTROLLING PARTY

At the reporting date the ultimate controlling party is A L Wells by virtue of his shareholding.