REGISTERED NUMBER: 08380497 (England and Wales)

GROUND STRUCTURES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DIRECTORS:

Mr M J Garlinge

Mr A J Kelly

REGISTERED OFFICE:

Winterbourne Farm

Provender Lane

Faversham

Kent

ME13 0ST

REGISTERED NUMBER:

08380497 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

167,731

109,526

CURRENT ASSETS

Stocks

57,000

55,880

Debtors

5

35,398

-

Cash at bank and in hand

74,671

90

167,069

55,970

CREDITORS

Amounts falling due within one year

6

(106,876

)

(74,004

)

NET CURRENT ASSETS/(LIABILITIES)

60,193

(18,034

)

TOTAL ASSETS LESS CURRENT LIABILITIES

227,924

91,492

CREDITORS

Amounts falling due after more than one year

7

(118,369

)

(56,164

)

NET ASSETS

109,555

35,328

CAPITAL AND RESERVES

Called up share capital

101

3

Retained earnings

109,454

35,325

109,555

35,328

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 14 October 2026 and were signed on its behalf by:

Mr M J Garlinge - Director

1.	STATUTORY INFORMATION

Ground Structures 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

-

25% on reducing balance

Fixture & Fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

Computer

machinery

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

231,871

1,120

2,500

11,505

246,996

Additions

108,773

-

-

5,465

114,238

At 31 January 2026

340,644

1,120

2,500

16,970

361,234

DEPRECIATION

At 1 February 2025

126,449

486

625

9,910

137,470

Charge for year

53,548

95

625

1,765

56,033

At 31 January 2026

179,997

581

1,250

11,675

193,503

NET BOOK VALUE

At 31 January 2026

160,647

539

1,250

5,295

167,731

At 31 January 2025

105,422

634

1,875

1,595

109,526

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

10,434

-

VAT

24,964

-

35,398

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

6,061

Hire purchase contracts

31,013

20,453

Trade creditors

64,443

21,956

Social security and other taxes

1,502

1,262

VAT

-

6,792

Sundry creditors

5,502

7,749

Directors' current accounts

812

6,189

Accrued expenses

3,604

3,542

106,876

74,004

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

25,400

31,506

Hire purchase contracts

92,969

24,658

118,369

56,164

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ground Structures Limited for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Ground Structures Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ground Structures Limited and state those matters that we have agreed to state to the Board of Directors of Ground Structures Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ground Structures Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ground Structures Limited. You consider that Ground Structures Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ground Structures Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

14 October 2026