REGISTERED NUMBER: 08593595 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Gary Dickenson Groundworks Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Dickenson

SECRETARY:

REGISTERED OFFICE:

Temple Chambers

16A Belvoir Road

Coalville

Leics

LE67 3QE

REGISTERED NUMBER:

08593595 (England and Wales)

ACCOUNTANTS:

Elverstone Large Ltd

Chartered Certified Accountants

Temple Chambers

16a Belvoir Road

Coalville

Leics

LE67 3QE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

159,741

199,271

159,741

199,271

CURRENT ASSETS

Stocks

8,725

7,725

Debtors

6

27,509

26,778

Cash at bank

8,352

18,073

44,586

52,576

CREDITORS

Amounts falling due within one year

7

49,205

57,337

NET CURRENT LIABILITIES

(4,619

)

(4,761

)

TOTAL ASSETS LESS CURRENT LIABILITIES

155,122

194,510

CREDITORS

Amounts falling due after more than one year

8

36,771

68,534

NET ASSETS

118,351

125,976

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

118,251

125,876

SHAREHOLDERS' FUNDS

118,351

125,976

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2026 and were signed by:

G Dickenson - Director

1.	STATUTORY INFORMATION

Gary Dickenson Groundworks Ltd 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.

Goodwill

Goodwill amortised over it's useful life of five years.

Intangible assets

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.

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 25% reducing balance

Motor vehicles 25% reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

10,000

AMORTISATION

At 1 March 2025

and 28 February 2026

10,000

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 March 2025

502,366

92,889

595,255

Additions

11,640

-

11,640

At 28 February 2026

514,006

92,889

606,895

DEPRECIATION

At 1 March 2025

338,360

57,624

395,984

Charge for year

42,353

8,817

51,170

At 28 February 2026

380,713

66,441

447,154

NET BOOK VALUE

At 28 February 2026

133,293

26,448

159,741

At 28 February 2025

164,006

35,265

199,271

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 March 2025

244,684

92,889

337,573

Transfer to ownership

(90,000

)

(19,100

)

(109,100

)

At 28 February 2026

154,684

73,789

228,473

DEPRECIATION

At 1 March 2025

116,034

57,624

173,658

Charge for year

25,636

7,707

33,343

Transfer to ownership

(63,896

)

(14,662

)

(78,558

)

At 28 February 2026

77,774

50,669

128,443

NET BOOK VALUE

At 28 February 2026

76,910

23,120

100,030

At 28 February 2025

128,650

35,265

163,915

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

22,683

19,443

Other debtors

4,826

7,335

27,509

26,778

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,439

3,872

Taxation and social security

3,001

7,266

Other creditors

44,765

46,199

49,205

57,337

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

5,817

15,042

Hire purchase contracts

30,954

53,492

36,771

68,534