Registration number: 04408294

Kirton Concrete Services Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Kirton Concrete Services Ltd

Company Information

Directors

Mr S Burton Mr J M Burton Miss V Burton

Company secretary

Miss V Burton

Registered office

Manor House Station Road, Hibaldstow Brigg North Lincolnshire DN20 9EB

Kirton Concrete Services Ltd

(Registration number: 04408294)
Balance Sheet as at 5 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	255,662	245,445
Current assets
Stocks		3,000	3,000
Debtors	6	180,868	225,215
Cash at bank and in hand		54,749	103,956
		238,617	332,171
Creditors: Amounts falling due within one year	7	(207,146)	(130,602)
Net current assets		31,471	201,569
Total assets less current liabilities		287,133	447,014
Creditors: Amounts falling due after more than one year	7	(65,959)	-
Provisions for liabilities		(63,915)	(61,361)
Net assets		157,259	385,653
Capital and reserves
Called up share capital		100	100
Retained earnings		157,159	385,553
Shareholders' funds		157,259	385,653

For the financial year ending 5 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 11 September 2025 and signed on its behalf by:
 

Kirton Concrete Services Ltd

(Registration number: 04408294)
Balance Sheet as at 5 April 2025

......................................... Miss V Burton Company secretary and director

Kirton Concrete Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Manor House
Station Road, Hibaldstow
Brigg
North Lincolnshire
DN20 9EB

These financial statements were authorised for issue by the Board on 11 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

The financial statements cover the individual entity, Kirton Concrete Services Ltd.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Kirton Concrete Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	2% on straight line
Plant and machinery etc	33% on reducing balance
Motor vehicles	10% & 33% on reducing balance

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2002, has now being fully amortised ending in the previous accounting period ended 5 April 2024.

Intangible assets

Intangible assets are initally measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to sell.

Kirton Concrete Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 the profit or loss in the period which they relate.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 9 (2024 - 8).

Kirton Concrete Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 6 April 2024	123,441	123,441
At 5 April 2025	123,441	123,441
Amortisation
At 6 April 2024	123,441	123,441
At 5 April 2025	123,441	123,441
Carrying amount
At 5 April 2025	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 6 April 2024	46,968	407,635	348,991	803,594
Additions	-	5,912	100,485	106,397
Disposals	-	-	(69,010)	(69,010)
At 5 April 2025	46,968	413,547	380,466	840,981
Depreciation
At 6 April 2024	27,350	309,097	221,702	558,149
Charge for the year	939	33,695	42,698	77,332
Eliminated on disposal	-	-	(50,162)	(50,162)
At 5 April 2025	28,289	342,792	214,238	585,319
Carrying amount
At 5 April 2025	18,679	70,755	166,228	255,662
At 5 April 2024	19,618	98,538	127,289	245,445

Included within the net book value of land and buildings above is £18,679 (2024 - £19,618) in respect of freehold land and buildings.
 

Kirton Concrete Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	162,337	216,970
Prepayments	7,883	8,245
Other debtors	10,648	-
	180,868	225,215

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	65,991	8,764
Taxation and social security	64,902	115,970
Accruals and deferred income	64,266	4,400
Other creditors	11,987	1,468
	207,146	130,602