REGISTERED NUMBER: 14389647 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

GM Groundwork Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Moody

Mrs E Moody

REGISTERED OFFICE:

97 Leigh Road

Eastleigh

Hampshire

SO50 9DR

REGISTERED NUMBER:

14389647 (England and Wales)

ACCOUNTANTS:

Accounting Innovations Limited

97 Leigh Road

Eastleigh

Hampshire

SO50 9DR

FIXED ASSETS

Tangible assets

4

85,341

47,745

CURRENT ASSETS

Debtors

5

26,194

18,649

Cash at bank

64,975

70,288

91,169

88,937

CREDITORS

Amounts falling due within one year

6

(7,552

)

(10,853

)

NET CURRENT ASSETS

98,721

99,790

TOTAL ASSETS LESS CURRENT LIABILITIES

184,062

147,535

CREDITORS

Amounts falling due after more than one year

7

(9,127

)

-

PROVISIONS FOR LIABILITIES

(18,792

)

-

NET ASSETS

156,143

147,535

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

156,043

147,435

SHAREHOLDERS' FUNDS

156,143

147,535

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 directors acknowledge their 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 Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

G Moody - Director

1.	STATUTORY INFORMATION

GM Groundwork Services 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.

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.

Plant and machinery etc

-

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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

67,748

Additions

68,667

Disposals

(3,500

)

At 31 December 2025

132,915

DEPRECIATION

At 1 January 2025

20,003

Charge for year

29,102

Eliminated on disposal

(1,531

)

At 31 December 2025

47,574

NET BOOK VALUE

At 31 December 2025

85,341

At 31 December 2024

47,745

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

15,453

11,046

Other debtors

10,741

7,603

26,194

18,649

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

13,690

-

Trade creditors

-

1,890

Taxation and social security

(32,383

)

(24,012

)

Other creditors

11,141

11,269

(7,552

)

(10,853

)

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

9,127

-