Company registration number 15118123 (England and Wales)
SHARP AGGREGATES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
SHARP AGGREGATES LTD
COMPANY INFORMATION
Directors
Mr T E Sharp
Mrs N Sharp
Mr G T Sharp
Ms C Sharp
Company number
15118123
Registered office
Unit 6 Albright Industrial Estate
Ferry Lane
Rainham
RM13 9BU
Accountants
Koshal Associates (Chartered Accountants)
Gautam House
1-3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
SHARP AGGREGATES LTD
CONTENTS
Page
Balance sheet
3
Notes to the financial statements
2 - 4
SHARP AGGREGATES LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SHARP AGGREGATES LTD FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sharp Aggregates Ltd for the year ended 30 September 2024 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

It is your duty to ensure that Sharp Aggregates Ltd 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 Sharp Aggregates Ltd. You consider that Sharp Aggregates Ltd 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 Sharp Aggregates Ltd. 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.

Koshal Associates (Chartered Accountants)
Gautam House
1-3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
13 May 2025
SHARP AGGREGATES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
1
Accounting policies
Company information

Sharp Aggregates Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 6 Albright Industrial Estate, Ferry Lane, Rainham, RM13 9BU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

 

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.4
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

SHARP AGGREGATES LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 3 -
30 September 2024
Notes
£
£
Current assets
Stocks
36,114
-
Debtors
3
79,443
-
0
Cash at bank and in hand
32,647
-
0
148,204
-
0
Creditors: amounts falling due within one year
4
(114,300)
-
Net current assets
33,904
-
0
Capital and reserves
Called up share capital
100
-
0
Profit and loss reserves
33,804
-
0
Total equity
33,904
-
0

For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 May 2025 and are signed on its behalf by:
Mr T E Sharp
Director
Company registration number 15118123 (England and Wales)
SHARP AGGREGATES LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2024
30 September 2024
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
Number
Number
Total
4
-
0
3
Debtors
2024
Amounts falling due within one year:
£
£
Trade debtors
75,597
-
0
Other debtors
3,846
-
0
79,443
-
0
4
Creditors: amounts falling due within one year
2024
£
£
Trade creditors
99,000
-
0
Corporation tax
11,268
-
0
Other taxation and social security
2,194
-
0
Other creditors
1,838
-
0
114,300
-
0
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