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Registrar

Registration number: 02547326

A & S Aggregates Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

A & S Aggregates Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 7

A & S Aggregates Limited

Company Information

Directors | A N Steward

Registered office | Shaftesbury House Briar Road, Great Bromley Colchester Essex CO7 7XD

Solicitors | Barker Gotelee 41 Barrack Square Martlesham Heath Ipswich Suffolk IP5 3RF

Bankers | Barclays Bank plc High Street Chelmsford Essex CM1 1BG

Accountants | Lambert Chapman LLP Chartered Accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

A & S Aggregates Limited

(Registration number: 02547326)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,381,793 | 1,229,390
Current assets |  |  |
Stocks | 5 | 59,271 | 87,519
Debtors | 6 | 393,706 | 411,165
Cash at bank and in hand |  | 785,390 | 684,722
|  | 1,238,367 | 1,183,406
Creditors: Amounts falling due within one year | 7 | (801,860) | (870,725)
Net current assets |  | 436,507 | 312,681
Total assets less current liabilities |  | 1,818,300 | 1,542,071
Creditors: Amounts falling due after more than one year | 7 | (348,035) | (195,460)
Provisions for liabilities |  | (328,875) | (288,010)
Net assets |  | 1,141,390 | 1,058,601
Capital and reserves |  |  |
Called up share capital | 8 | 1,000 | 1,000
Retained earnings |  | 1,140,390 | 1,057,601
Shareholders' funds |  | 1,141,390 | 1,058,601

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 September 2025

A N Steward
Director

A & S Aggregates Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is: Shaftesbury House, Briar Road, Great Bromley, Colchester, Essex, CO7 7XD.

The principal place of business is: Butterfly Yard, Old Ipswich Road, Ardleigh, Colchester, Essex, CO7 7QR.

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.
These financial statements are presented in Sterling (£), which is the company's functional currency.

Grant income

Grants are recognised when the company has an entitlement to the funds and conditions linked to the grants have been met.

Tax

Current Tax is recognised in the profit and loss account, 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 tax is recognised on material 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 tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
A deferred tax asset for losses carried forward is recognised to the extent that future taxable profits will be available against which temporary differences can be utilised. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer anticipated that the related tax benefit will be realised.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

A & S Aggregates Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Depreciation

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

Asset class | Depreciation method and rate
Plant and machinery | 10%, 12.5% & 25% Straight Line Method
Motor vehicles | 12.5% Straight Line Method
Office equipment | 33% Straight Line Method
Improvements to property | Straight Line Method over 15 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

Borrowings

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

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

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

A & S Aggregates Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 12 (2024 - 11).

4 | Tangible assets

| Improvements to property £ | Office equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 April 2024 | 43,122 | 11,828 | 117,730 | 1,438,869 | 1,611,549
Additions | - | - | 2,000 | 545,026 | 547,026
Disposals | - | (4,249) | - | (300,132) | (304,381)
At 31 March 2025 | 43,122 | 7,579 | 119,730 | 1,683,763 | 1,854,194
Depreciation
At 1 April 2024 | 34,298 | 11,363 | 12,851 | 323,648 | 382,160
Charge for the year | 2,054 | 192 | 14,830 | 179,484 | 196,560
Eliminated on disposal | - | (4,249) | - | (102,070) | (106,319)
At 31 March 2025 | 36,352 | 7,306 | 27,681 | 401,062 | 472,401
Carrying amount
At 31 March 2025 | 6,770 | 273 | 92,049 | 1,282,701 | 1,381,793
At 31 March 2024 | 8,824 | 465 | 104,879 | 1,115,222 | 1,229,390

5 | Stocks

| 2025 £ | 2024 £
Stock | 59,271 | 87,519

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 349,601 | 353,232
Other debtors | 1,422 | 15,422
Prepayments | 8,936 | 18,480
Deferred tax assets | 33,747 | 24,031
| 393,706 | 411,165

A & S Aggregates Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 141,924 | 145,560
Trade creditors |  | 614,706 | 642,633
Taxation and social security |  | 18,357 | 44,523
Directors loan |  | 3,631 | 14,675
Other creditors |  | 9,702 | 7,943
Corporation tax |  | - | 9,500
Accruals and deferred income |  | 13,540 | 5,891
|  | 801,860 | 870,725

Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £141,924 (2024 - £145,560).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 348,035 | 195,460

Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £348,035 (2024 - £195,460).

Bank borrowings

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

A & S Aggregates Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 141,924 | 145,560

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 348,035 | 195,460