Grange Groundworks Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC714307

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		60,517		45,471

			60,517		45,471
CURRENT ASSETS
Debtors	6	61,273		118,305
Cash at bank and in hand		63,692		36,623

		124,965		154,928
Creditors: Amounts Falling Due Within One Year	7	(16,834 )		(46,757 )

NET CURRENT ASSETS (LIABILITIES)			108,131		108,171

TOTAL ASSETS LESS CURRENT LIABILITIES			168,648		153,642

Creditors: Amounts Falling Due After More Than One Year	8		(9,196 )		(11,512 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,498 )		-

NET ASSETS			147,954		142,130

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			147,854		142,030

SHAREHOLDERS' FUNDS			147,954		142,130

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Grange Groundworks Holdings Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Fisher

Director

25/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Grange Groundworks Holdings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC714307 . The registered office is 7 Grange Road, Broxburn, West Lothian, Scotland, EH52 5HL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Motor Vehicles	25% reducing balance
Computer Equipment	20% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Grange Groundworks Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tax on Profit

	Tax Rate		2025	2024
	2025	2024	£	£
Current tax
UK Corporation Tax	19.0%	21.8%	2,728	17,271
Deferred Tax
Deferred taxation			11,498	-


Total tax charge for the period			14,226	17,271

	2025	2024
	£	£
Profit before tax	27,050	68,807

Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate)	5,139	14,981
Goodwill/depreciation not allowed for tax	4,092	2,290
Expenses not deductible for tax purposes	448	-
Capital allowances	(6,951 )	-
Short term timing differences	11,498	-

Total tax charge for the period	14,226	17,271

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	35,677	34,520	1,190	71,387
Additions	583	36,000	-	36,583

As at 30 November 2025	36,260	70,520	1,190	107,970

Depreciation
As at 1 December 2024	14,816	10,401	699	25,916
Provided during the period	6,269	15,030	238	21,537

As at 30 November 2025	21,085	25,431	937	47,453

Net Book Value
As at 30 November 2025	15,175	45,089	253	60,517

As at 1 December 2024	20,861	24,119	491	45,471

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Grange Groundworks Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	1,000
Other debtors	61,273	117,305

	61,273	118,305

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	2,316	23,635
Other creditors	2,051	81
Taxation and social security	12,467	23,041

	16,834	46,757

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,196	11,512

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,316	23,635
Later than one year and not later than five years	9,196	11,512

	11,512	35,147

	11,512	35,147

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

12. Ultimate Controlling Party

At the balance sheet date, the company's ultimate controlling party was Christopher Fisher by virtue of his ownership of 100% of the issued share capital in the company.

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