REGISTERED NUMBER: 07889015 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Cheshire Ground Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I Briscall

G Warburton

REGISTERED OFFICE:

28 Russet Road

Weaverham

Northwich

Cheshire

CW8 3HY

REGISTERED NUMBER:

07889015 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Tangible assets

4

131,099

144,329

CURRENT ASSETS

Debtors

5

14,136

13,500

Cash at bank

90,666

54,694

104,802

68,194

CREDITORS

Amounts falling due within one year

6

37,357

16,415

NET CURRENT ASSETS

67,445

51,779

TOTAL ASSETS LESS CURRENT LIABILITIES

198,544

196,108

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

8

198,344

195,908

SHAREHOLDERS' FUNDS

198,544

196,108

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 13 September 2026 and were signed on its behalf by:

I Briscall - Director

G Warburton - Director

1.	STATUTORY INFORMATION

Cheshire Ground Care 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

410,841

44,397

25,000

5,720

485,958

Additions

-

-

12,350

-

12,350

At 31 December 2025

410,841

44,397

37,350

5,720

498,308

DEPRECIATION

At 1 January 2025

288,556

30,781

17,394

4,898

341,629

Charge for year

18,343

2,042

4,989

206

25,580

At 31 December 2025

306,899

32,823

22,383

5,104

367,209

NET BOOK VALUE

At 31 December 2025

103,942

11,574

14,967

616

131,099

At 31 December 2024

122,285

13,616

7,606

822

144,329

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Debtors & WIP

11,877

13,500

Prepayments

2,259

-

14,136

13,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,056

417

Tax

19,626

5,291

Social security and other taxes

(1,294

)

(1,380

)

VAT

16,204

10,397

Directors' current accounts

175

115

Accrued expenses

1,590

1,575

37,357

16,415

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

200

Ordinary

£1

200

200

8.

RESERVES

Retained

earnings

£

At 1 January 2025

195,908

Profit for the year

55,356

Dividends

(52,920

)

At 31 December 2025

198,344