REGISTERED NUMBER: 09193115 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

P Little Groundworks Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P G Little

REGISTERED OFFICE:

Shadwell House

65 Lower Green Road

Rusthall

Tunbridge Wells

Kent

TN4 8TW

REGISTERED NUMBER:

09193115 (England and Wales)

ACCOUNTANTS:

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

FIXED ASSETS

Property, plant and equipment

4

40,764

45,658

CURRENT ASSETS

Inventories

5,000

7,143

Debtors

5

4,032

55,605

Cash at bank

159,060

109,020

168,092

171,768

CREDITORS

Amounts falling due within one year

6

38,265

28,595

NET CURRENT ASSETS

129,827

143,173

TOTAL ASSETS LESS CURRENT LIABILITIES

170,591

188,831

CREDITORS

Amounts falling due after more than one year

7

-

(3,918

)

PROVISIONS FOR LIABILITIES

8

(10,191

)

(8,675

)

NET ASSETS

160,400

176,238

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

160,300

176,138

SHAREHOLDERS' FUNDS

160,400

176,238

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

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

The financial statements were approved by the director and authorised for issue on 8 April 2026 and were signed by:

P G Little - Director

1.	STATUTORY INFORMATION

P Little Groundworks 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.

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.

Significant judgements and estimates

There are no significant judgements or estimates pertaining to these accounts that the directors feel need to be brought to the attention of users of these accounts.

Turnover

Revenue 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Financial instruments

Basic financial instruments comprising debtors, bank and cash balances are recorded at fair value.

Functional currency

The functional currency used by the company is £ Sterling.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

50,290

57,055

2,212

109,557

Additions

-

21,523

666

22,189

Disposals

-

(23,990

)

-

(23,990

)

At 31 August 2025

50,290

54,588

2,878

107,756

DEPRECIATION

At 1 September 2024

31,847

30,049

2,003

63,899

Charge for year

4,611

8,759

219

13,589

Charge written back

-

(10,496

)

-

(10,496

)

At 31 August 2025

36,458

28,312

2,222

66,992

NET BOOK VALUE

At 31 August 2025

13,832

26,276

656

40,764

At 31 August 2024

18,443

27,006

209

45,658

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

1,528

8,192

VAT

-

6,026

Prepayments

2,498

1,280

4,026

15,498

Amounts falling due after more than one year:

Directors' loan accounts

6

40,107

Aggregate amounts

4,032

55,605

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,918

5,417

Trade creditors

7,913

2,052

Tax

17,083

3,506

Social security and other taxes

(10,853

)

2,317

VAT

4,701

-

Other creditors

13,503

13,503

Accrued expenses

2,000

1,800

38,265

28,595

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

3,918

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

10,191

8,675

Deferred

tax

£

Balance at 1 September 2024

8,675

Provided during year

1,516

Balance at 31 August 2025

10,191

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

A Ordinary

1

100

100

10.

RESERVES

Retained

earnings

£

At 1 September 2024

176,138

Profit for the year

55,162

Dividends

(71,000

)

At 31 August 2025

160,300