REGISTERED NUMBER: 10002417 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Umberslade Groundworks Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Emmett

REGISTERED OFFICE:

Ladywood Farm

Elvers Green Lane

Knowle

Solihull

West Midlands

B93 0AA

REGISTERED NUMBER:

10002417 (England and Wales)

ACCOUNTANTS:

Blythe Phillips

8/9 Earls Way

Halesowen

West Midlands

B63 3HR

FIXED ASSETS

Tangible assets

4

20,963

5,274

CURRENT ASSETS

Stocks

548,899

360,506

Debtors

5

1,632,293

1,469,309

Cash at bank

122,242

69,299

2,303,434

1,899,114

CREDITORS

Amounts falling due within one year

6

1,473,051

1,155,188

NET CURRENT ASSETS

830,383

743,926

TOTAL ASSETS LESS CURRENT LIABILITIES

851,346

749,200

PROVISIONS FOR LIABILITIES

5,241

1,002

NET ASSETS

846,105

748,198

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

846,005

748,098

SHAREHOLDERS' FUNDS

846,105

748,198

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 11 June 2026 and were signed by:

J Emmett - Director

1.	STATUTORY INFORMATION

Umberslade 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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

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

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

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

10,240

Additions

22,171

At 31 December 2025

32,411

DEPRECIATION

At 1 January 2025

4,966

Charge for year

6,482

At 31 December 2025

11,448

NET BOOK VALUE

At 31 December 2025

20,963

At 31 December 2024

5,274

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

316,972

214,378

Other debtors

149,321

55,931

466,293

270,309

Amounts falling due after more than one year:

Amounts owed by group undertakings

1,166,000

1,199,000

Aggregate amounts

1,632,293

1,469,309

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

289,618

97,059

Taxation and social security

13,788

8,724

Other creditors

1,169,645

1,049,405

1,473,051

1,155,188