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REGISTERED NUMBER: 06758630 (England and Wales)










Unaudited Financial Statements for the Year Ended 30 April 2025

for

AC Aggregates Ltd

AC Aggregates Ltd (Registered number: 06758630)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AC Aggregates Ltd

Company Information
for the Year Ended 30 April 2025







DIRECTORS: Mrs D M Collins
A Collins
C Woodward





SECRETARY: Mrs D M Collins





REGISTERED OFFICE: Tickhill Road
Maltby
Rotherham
South Yorkshire
S66 7QN





REGISTERED NUMBER: 06758630 (England and Wales)





ACCOUNTANTS: Parkins Accountants Ltd
T/A, Parkins, Chartered Accountants
Moor Park House
Bawtry Rd
Wickersley
Rotherham
South Yorkshire
S66 2BL

AC Aggregates Ltd (Registered number: 06758630)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,490,558 1,366,429

CURRENT ASSETS
Stocks 51,000 26,000
Debtors 5 5,043,851 3,942,070
Cash at bank and in hand 250 15,428
5,095,101 3,983,498
CREDITORS
Amounts falling due within one year 6 4,127,129 2,625,011
NET CURRENT ASSETS 967,972 1,358,487
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,458,530

2,724,916

CREDITORS
Amounts falling due after more than one
year

7

(291,523

)

(461,350

)

PROVISIONS FOR LIABILITIES 9 (173,739 ) (283,077 )
NET ASSETS 1,993,268 1,980,489

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 10 1,993,068 1,980,289
SHAREHOLDERS' FUNDS 1,993,268 1,980,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

AC Aggregates Ltd (Registered number: 06758630)

Balance Sheet - continued
30 April 2025


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 24 July 2025 and were signed on its behalf by:




A Collins - Director



Mrs D M Collins - Director


AC Aggregates Ltd (Registered number: 06758630)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

AC Aggregates Ltd 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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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

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.

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.

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.

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.

AC Aggregates Ltd (Registered number: 06758630)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 25 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 May 2024 232,334 164,497 352,542
Additions 115,000 157,712 -
Disposals - (82,996 ) (160,968 )
Reclassification/transfer - 966,774 -
At 30 April 2025 347,334 1,205,987 191,574
DEPRECIATION
At 1 May 2024 4,647 62,284 200,628
Charge for year 6,228 246,370 33,038
Eliminated on disposal - (34,556 ) (141,204 )
Reclassification/transfer - 173,956 -
At 30 April 2025 10,875 448,054 92,462
NET BOOK VALUE
At 30 April 2025 336,459 757,933 99,112
At 30 April 2024 227,687 102,213 151,914

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2024 1,224,475 28,251 2,002,099
Additions 335,604 - 608,316
Disposals (257,700 ) (8,126 ) (509,790 )
Reclassification/transfer (966,774 ) - -
At 30 April 2025 335,605 20,125 2,100,625
DEPRECIATION
At 1 May 2024 350,258 17,853 635,670
Charge for year 42,241 6,708 334,585
Eliminated on disposal (176,302 ) (8,126 ) (360,188 )
Reclassification/transfer (173,956 ) - -
At 30 April 2025 42,241 16,435 610,067
NET BOOK VALUE
At 30 April 2025 293,364 3,690 1,490,558
At 30 April 2024 874,217 10,398 1,366,429

AC Aggregates Ltd (Registered number: 06758630)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS - continued

The net book value of other tangible fixed assets includes £145,781 (2024 - £700,599) in respect of assets held under finance leases or hire purchase contracts. The depreciation charge in respect of such assets amounted to £29,189 (2024 - £20,890) for the year.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 3,010,186 1,854,727
Other debtors 1,917,866 1,867,117
Directors' current accounts 11,874 -
Tax - 96,477
VAT - 20,866
Prepayments 103,925 102,883
5,043,851 3,942,070

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 8) 305,700 10,030
Hire purchase contracts 256,915 228,471
Trade creditors 1,607,350 1,197,033
Factoring account 1,665,300 1,027,804
Tax 34,502 -
Social security and other taxes 20,157 29,493
VAT 91,736 -
Other creditors 136,365 120,000
Directors' current accounts - 360
Accrued expenses 9,104 11,820
4,127,129 2,625,011

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 8) 1,952 11,829
Hire purchase contracts 289,571 449,521
291,523 461,350

8. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 295,700 -
Bank loans 10,000 10,030
305,700 10,030

AC Aggregates Ltd (Registered number: 06758630)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

8. LOANS - continued
2025 2024
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 1,952 11,829

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 173,739 283,077

Deferred
tax
£   
Balance at 1 May 2024 283,077
Movement in the year (109,338 )
Balance at 30 April 2025 173,739

10. RESERVES
Retained
earnings
£   

At 1 May 2024 1,980,289
Profit for the year 12,779
At 30 April 2025 1,993,068