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REGISTERED NUMBER: 07122646 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

A R Aggregates Limited

A R Aggregates Limited (Registered number: 07122646)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A R Aggregates Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: R Dolman
M D Munro
P W Dolman
M W Henderson





REGISTERED OFFICE: 36 Main Street
Carlton
Nuneaton
Warwickshire
CV13 0EZ





REGISTERED NUMBER: 07122646 (England and Wales)





ACCOUNTANTS: torr waterfield
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

A R Aggregates Limited (Registered number: 07122646)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,188,695 864,019

CURRENT ASSETS
Stocks 311,740 94,417
Debtors 5 1,135,642 581,406
Cash at bank and in hand 144,688 589,702
1,592,070 1,265,525
CREDITORS
Amounts falling due within one year 6 (1,091,739 ) (1,011,829 )
NET CURRENT ASSETS 500,331 253,696
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,689,026

1,117,715

CREDITORS
Amounts falling due after more than one
year

7

(376,483

)

(64,534

)

PROVISIONS FOR LIABILITIES (297,174 ) (216,004 )
NET ASSETS 1,015,369 837,177

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 1,014,369 836,177
1,015,369 837,177

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

A R Aggregates Limited (Registered number: 07122646)

Balance Sheet - continued
30 June 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2025 and were signed on its behalf by:





R Dolman - Director


A R Aggregates Limited (Registered number: 07122646)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

A R Aggregates 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Improvements to property - 10% on cost and 10% on reducing balance
Plant and machinery - 15% or 25% on reducing balance
Motor vehicles - 20% on reducing balance and 15% on reducing balance
Tools and equipment - 20% - 50% 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 Statement of Income and Retained Earnings, 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.

A R Aggregates Limited (Registered number: 07122646)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under the hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

Government grants
Grants relating to revenue are recognised in income on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate.

Grants relating to assets is recognised in income on a systematic basis over the expected useful life of the asset.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 14 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Tools and
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 413,037 1,067,107 184,025 17,328 1,681,497
Additions 43,181 532,145 14,500 - 589,826
Disposals - (214,959 ) (22,000 ) - (236,959 )
At 30 June 2024 456,218 1,384,293 176,525 17,328 2,034,364
DEPRECIATION
At 1 July 2023 250,251 504,020 46,741 16,466 817,478
Charge for year 21,162 98,947 25,059 204 145,372
Eliminated on disposal - (107,775 ) (9,406 ) - (117,181 )
At 30 June 2024 271,413 495,192 62,394 16,670 845,669
NET BOOK VALUE
At 30 June 2024 184,805 889,101 114,131 658 1,188,695
At 30 June 2023 162,786 563,087 137,284 862 864,019

A R Aggregates Limited (Registered number: 07122646)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 607,190 471,544
Amounts owed by group undertakings 430,500 -
Other debtors 97,952 109,862
1,135,642 581,406

Other debtors includes prepayments and accrued income of £88,605 (2023 - £79,562).

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 10,255 10,000
Hire purchase contracts 199,002 269,093
Trade creditors 517,147 335,233
Taxation and social security 25,305 105,191
Other creditors 340,030 292,312
1,091,739 1,011,829

Other creditors includes accruals and deferred income of £337,697 (2023 - £258,804).

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 10,510 20,765
Hire purchase contracts 365,973 43,769
376,483 64,534

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Hire purchase contracts 564,975 312,862

Hire purchase contracts are secured against the assets to which they relate.

9. OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £125,098 (2023 - £135,621).