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Company Registration No. 07399214 (England and Wales)
Nepicar Groundcare Limited Unaudited accounts for the year ended 31 October 2025
Nepicar Groundcare Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Nepicar Groundcare Limited Company Information for the year ended 31 October 2025
Directors
James Woolley Diane Woolley
Company Number
07399214 (England and Wales)
Registered Office
380a New Hythe Lane Larkfield Aylesford Kent ME20 6RZ England
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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Nepicar Groundcare Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
90,444
86,002
Current assets
Debtors
5
108,819
24,184
Cash at bank and in hand
10,194
-
119,013
24,184
Creditors: amounts falling due within one year
6
(89,246)
(56,279)
Net current assets/(liabilities)
29,767
(32,095)
Total assets less current liabilities
120,211
53,907
Creditors: amounts falling due after more than one year
7
(10,898)
(31,905)
Net assets
109,313
22,002
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
109,213
21,902
Shareholders' funds
109,313
22,002
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by
James Woolley Director Company Registration No. 07399214
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Nepicar Groundcare Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Nepicar Groundcare Limited is a private company, limited by shares, registered in England and Wales, registration number 07399214. The registered office is 380a New Hythe Lane, Larkfield, Aylesford, Kent, ME20 6RZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Value reviewed each year
Plant & machinery
25% Reducing Balance
Computer equipment
25% Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Nepicar Groundcare Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 November 2024
16,670
117,788
-
586
135,044
Additions
-
8,845
20,190
-
29,035
At 31 October 2025
16,670
126,633
20,190
586
164,079
Depreciation
At 1 November 2024
-
48,786
-
256
49,042
Charge for the year
-
19,462
5,048
83
24,593
At 31 October 2025
-
68,248
5,048
339
73,635
Net book value
At 31 October 2025
16,670
58,385
15,142
247
90,444
At 31 October 2024
16,670
69,002
-
330
86,002
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
7,569
279
Trade debtors
96,107
23,626
Accrued income and prepayments
2,240
-
Other debtors
2,903
279
108,819
24,184
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
9,741
8,794
Obligations under finance leases and hire purchase contracts
20,649
20,578
Trade creditors
13,973
-
Taxes and social security
43,933
15,079
Loans from directors
-
10,878
Accruals
950
950
89,246
56,279
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
16,667
Obligations under finance leases and hire purchase contracts
10,898
15,238
10,898
31,905
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
- 6 -
Nepicar Groundcare Limited Notes to the Accounts for the year ended 31 October 2025
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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