REGISTERED NUMBER: 11874726 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

A Roberts Groundworks Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A S Roberts

REGISTERED OFFICE:

Hazel Cottage

Newtown

Chew Magna

Bristol

BS40 8TQ

REGISTERED NUMBER:

11874726 (England and Wales)

ACCOUNTANTS:

Underwood Lamb Professional Services Ltd

Ground Floor, The Old Barn

Lady Farm

Chelwood

Bristol

BS39 4NN

FIXED ASSETS

Tangible assets

4

476,386

399,357

CURRENT ASSETS

Debtors

5

106,747

33,500

Cash at bank

18,766

27,875

125,513

61,375

CREDITORS

Amounts falling due within one year

6

268,399

257,209

NET CURRENT LIABILITIES

(142,886

)

(195,834

)

TOTAL ASSETS LESS CURRENT LIABILITIES

333,500

203,523

CREDITORS

Amounts falling due after more than one year

7

(92,756

)

(62,001

)

PROVISIONS FOR LIABILITIES

(90,513

)

(75,878

)

NET ASSETS

150,231

65,644

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

150,131

65,544

SHAREHOLDERS' FUNDS

150,231

65,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 13 May 2026 and were signed by:

A S Roberts - Director

1.	STATUTORY INFORMATION

A Roberts 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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 5 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

476,123

176,065

652,188

Additions

222,225

-

222,225

Disposals

(71,558

)

-

(71,558

)

At 31 March 2026

626,790

176,065

802,855

DEPRECIATION

At 1 April 2025

212,521

40,310

252,831

Charge for year

73,729

33,939

107,668

Eliminated on disposal

(34,030

)

-

(34,030

)

At 31 March 2026

252,220

74,249

326,469

NET BOOK VALUE

At 31 March 2026

374,570

101,816

476,386

At 31 March 2025

263,602

135,755

399,357

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 April 2025

115,495

146,416

261,911

Additions

170,600

-

170,600

Transfer to ownership

(75,500

)

-

(75,500

)

At 31 March 2026

210,595

146,416

357,011

DEPRECIATION

At 1 April 2025

42,144

22,068

64,212

Charge for year

33,173

31,087

64,260

At 31 March 2026

75,317

53,155

128,472

NET BOOK VALUE

At 31 March 2026

135,278

93,261

228,539

At 31 March 2025

73,351

124,348

197,699

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

50,927

2,804

Other debtors

55,820

30,696

106,747

33,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

3,521

10,000

Hire purchase contracts

69,733

41,723

Taxation and social security

50

5,700

Other creditors

195,095

199,786

268,399

257,209

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

92,756

62,001

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A S Roberts.