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Registered number: 07063029
Groundsell Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Groundsell Engineering Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Groundsell Engineering Limited
Accountant's Report
For The Year Ended 31 October 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Groundsell Engineering Limited for the year ended 31 October 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Groundsell Engineering Limited which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Groundsell Engineering Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Groundsell Engineering Limited and state those matters that we have agreed to state to the director of Groundsell Engineering Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Groundsell Engineering Limited and its director as a body for our work or for this report.
It is your duty to ensure that Groundsell Engineering Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Groundsell Engineering Limited . You consider that Groundsell Engineering 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 accounts of Groundsell Engineering 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 financial statements.

25 February 2026

Raven Accounting (West Midlands) Limited
Chartered Certified Accountants
9-11 Stratford Road
Shirley
Solihull
B90 3LU
Page 1
Page 2
Groundsell Engineering Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 07063029

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,066 |  | 4,445
|  |  | 10,066 |  | 4,445
CURRENT ASSETS
Debtors | 5 | 1,400 |  | - |
Cash at bank and in hand |  | 1,323 |  | 1,323 |
|  | 2,723 |  | 1,323 |
Creditors: Amounts Falling Due Within One Year | 6 | (16,823 ) |  | (7,943 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,100 ) |  | (6,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (4,034 ) |  | (2,175 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (280 ) |  | (845 )
NET LIABILITIES |  |  | (4,314 ) |  | (3,020 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | (4,324 ) |  | (3,030 )
SHAREHOLDERS' FUNDS |  |  | (4,314) |  | (3,020)

Page 2
Page 3
Groundsell Engineering Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 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 R C Groundsell Director
25 February 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Groundsell Engineering Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Groundsell Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07063029 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 | 20% on reducing balance
Computer Equipment | 20% on cost

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 (2024: 1)
1 1
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Groundsell Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 9,993 | 5,434 | 15,427
Additions | 7,000 | - | 7,000
As at 31 October 2025 | 16,993 | 5,434 | 22,427
Depreciation
As at 1 November 2024 | 6,526 | 4,456 | 10,982
Provided during the period | 945 | 434 | 1,379
As at 31 October 2025 | 7,471 | 4,890 | 12,361
Net Book Value
As at 31 October 2025 | 9,522 | 544 | 10,066
As at 1 November 2024 | 3,467 | 978 | 4,445

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,400 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 73 |  | 73
Other creditors | 16,750 |  | 7,870
| 16,823 |  | 7,943

7. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 November 2024 | 845 | 845
Deferred taxation | (565 ) | (565 )
Balance at 31 October 2025 | 280 | 280

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
8 Ordinary A shares of £ 1 each | 8 |  | 8
2 Ordinary B shares of £ 1 each | 2 |  | 2
| 10 |  | 10

Page 5
Page 6
Groundsell Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Related Party Transactions
The director made an unsecured, interest free loan to the company and the balance outstanding at 31 October 2025 was £16,271 (2024 - £7,415). The loan has no set repayment terms.
Page 6