REGISTERED NUMBER: 07408063 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th November 2025

for

PS Ground Maintenance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Scott

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

07408063 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

18,109

10,197

18,109

10,197

CURRENT ASSETS

Debtors

6

173,302

118,841

Cash at bank and in hand

59,893

20,988

233,195

139,829

CREDITORS

Amounts falling due within one year

7

82,409

45,627

NET CURRENT ASSETS

150,786

94,202

TOTAL ASSETS LESS CURRENT LIABILITIES

168,895

104,399

CREDITORS

Amounts falling due after more than one year

8

(13,142

)

(13,926

)

PROVISIONS FOR LIABILITIES

(4,527

)

(2,042

)

NET ASSETS

151,226

88,431

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

151,126

88,331

SHAREHOLDERS' FUNDS

151,226

88,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 25th August 2026 and were signed by:

Mr P Scott - Director

1.	STATUTORY INFORMATION

PS Ground Maintenance 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover represents net invoiced services provided, excluding value added tax.

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.

Franchise fee are being amortised evenly over their estimated useful life of five years.

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 etc

-

Straight line over 3 years

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 12 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st December 2024

and 30th November 2025

71,189

AMORTISATION

At 1st December 2024

and 30th November 2025

71,189

NET BOOK VALUE

At 30th November 2025

-

At 30th November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st December 2024

153,272

Additions

21,732

At 30th November 2025

175,004

DEPRECIATION

At 1st December 2024

143,075

Charge for year

13,820

At 30th November 2025

156,895

NET BOOK VALUE

At 30th November 2025

18,109

At 30th November 2024

10,197

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

163,830

113,499

Other debtors

9,472

5,342

173,302

118,841

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,467

4,000

Trade creditors

14,846

4,964

Taxation and social security

28,754

29,186

Other creditors

31,342

7,477

82,409

45,627

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

10,822

9,667

Other creditors

2,320

4,259

13,142

13,926

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

18,289

13,667

The bank loan is secured by the assets of the company and a personal guarantee from the director.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P Scott.