Registration number: 03947457

Chiltern Concrete & Stone Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Chiltern Concrete & Stone Limited

Balance Sheet

as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	267,636	271,516
Investments	5	132,226	132,226
		399,862	403,742
Current assets
Stocks		8,681	8,681
Debtors	6	1,453,832	1,772,180
Cash at bank and in hand		54,899	69,161
		1,517,412	1,850,022
Creditors: Amounts falling due within one year	7	(553,313)	(904,611)
Net current assets		964,099	945,411
Net assets		1,363,961	1,349,153
Capital and reserves
Allotted, called up and fully paid share capital		20,100	20,100
Share premium reserve		80,000	80,000
Profit and loss account		1,263,861	1,249,053
Shareholders' funds		1,363,961	1,349,153

Registration number: 03947457

Chiltern Concrete & Stone Limited

Balance Sheet

as at 31 March 2025 (continued)

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.

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 17 September 2025 and signed on its behalf by:
 

......................................... Mr E B McMullan Company secretary and director

Chiltern Concrete & Stone Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 03947457.

The address of its registered office is:
16 Acfold Road
London
SW6 2AL

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 were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred 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 tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

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.

Chiltern Concrete & Stone Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

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% per annum on a straight line basis
Fixtures, fittings and equipment	25% per annum on a reducing balance basis

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 0 (2024 - 0).

Chiltern Concrete & Stone Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

4	Tangible assets

	Land and buildings £	Fixtures, fittings and equipment  £	Total £
Cost
At 1 April 2024	272,438	16,897	289,335
Additions	1,587	-	1,587
At 31 March 2025	274,025	16,897	290,922
Depreciation
At 1 April 2024	922	16,897	17,819
Charge for the year	5,467	-	5,467
At 31 March 2025	6,389	16,897	23,286
Net book value
At 31 March 2025	267,636	-	267,636
At 31 March 2024	271,516	-	271,516

5	Investments

	2025 £	2024 £
Investments in subsidiaries	132,226	132,226