REGISTERED NUMBER: 08441459 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Essex Ground Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B J Grose

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

08441459 (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

40,881

45,132

40,881

45,132

CURRENT ASSETS

Stocks

580

500

Debtors

6

215,663

183,996

Cash at bank

36,501

733

252,744

185,229

CREDITORS

Amounts falling due within one year

7

180,990

131,188

NET CURRENT ASSETS

71,754

54,041

TOTAL ASSETS LESS CURRENT LIABILITIES

112,635

99,173

CREDITORS

Amounts falling due after more than one year

8

(10,179

)

(25,450

)

PROVISIONS FOR LIABILITIES

(10,220

)

(8,575

)

NET ASSETS

92,236

65,148

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

92,136

65,048

SHAREHOLDERS' FUNDS

92,236

65,148

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 28th August 2026 and were signed by:

Mr B J Grose - Director

1.	STATUTORY INFORMATION

Essex Ground Management 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of one years.

Intangible assets

Included in other intangible assets is the amount paid in connection with the franchise fee of the business. The intangible asset was amortised over its estimated useful life of 5 years on a straight line basis.

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 etc

-

25% on reducing balance and Straight line over 3 years

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

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 13 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1st April 2025

and 31st March 2026

1

29,500

29,501

AMORTISATION

At 1st April 2025

and 31st March 2026

1

29,500

29,501

NET BOOK VALUE

At 31st March 2026

-

-

-

At 31st March 2025

-

-

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

130,394

Additions

17,871

At 31st March 2026

148,265

DEPRECIATION

At 1st April 2025

85,262

Charge for year

22,122

At 31st March 2026

107,384

NET BOOK VALUE

At 31st March 2026

40,881

At 31st March 2025

45,132

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st April 2025

67,242

Transfer to ownership

(32,176

)

At 31st March 2026

35,066

DEPRECIATION

At 1st April 2025

27,904

Charge for year

17,436

Transfer to ownership

(31,704

)

At 31st March 2026

13,636

NET BOOK VALUE

At 31st March 2026

21,430

At 31st March 2025

39,338

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

213,663

181,996

Other debtors

2,000

2,000

215,663

183,996

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,417

12,037

Hire purchase contracts

11,104

15,234

Trade creditors

44,130

27,907

Taxation and social security

88,715

54,265

Other creditors

26,624

21,745

180,990

131,188

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

4,167

Hire purchase contracts

10,179

21,283

10,179

25,450

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

21,283

36,517

Hire purchase agreements are secured against specific fixed assets.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr B J Grose.