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Registered number: 08904368
Mark Jones Groundworks Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Office Minder Ltd
Unit B Swains Farm Buildings
89 The Street
Little Clacton
Essex
CO16 9LT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08904368
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,810 3,748
2,810 3,748
CURRENT ASSETS
Debtors 5 56,199 76,405
Cash at bank and in hand 72,944 58,700
129,143 135,105
Creditors: Amounts Falling Due Within One Year 6 (49,451 ) (56,051 )
NET CURRENT ASSETS (LIABILITIES) 79,692 79,054
TOTAL ASSETS LESS CURRENT LIABILITIES 82,502 82,802
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (534 ) (712 )
NET ASSETS 81,968 82,090
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 81,868 81,990
SHAREHOLDERS' FUNDS 81,968 82,090
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For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Mark Jones
Director
02/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mark Jones Groundworks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08904368 . The registered office is 43 Vicarage Gadrens, Clacton on Sea, Essex, CO15 1BX.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 
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 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 16,966 32,736 868 50,570
As at 28 February 2026 16,966 32,736 868 50,570
Depreciation
As at 1 March 2025 15,199 30,842 781 46,822
Provided during the period 442 474 22 938
As at 28 February 2026 15,641 31,316 803 47,760
Net Book Value
As at 28 February 2026 1,325 1,420 65 2,810
As at 1 March 2025 1,767 1,894 87 3,748
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 56,199 76,405
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,067 4,424
Other creditors 3,073 4,521
Taxation and social security 45,311 47,106
49,451 56,051
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 534 712
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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9. Reserves
Profit and Loss Account
£
As at 1 March 2025 81,990
Profit for the year and total comprehensive income 31,878
Dividends paid (32,000)
As at 28 February 2026 81,868
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