REGISTERED NUMBER: 04199489 (England and Wales)

MISSON SAND AND GRAVEL COMPANY LIMITED

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M R Robinson

C J Rowley

REGISTERED OFFICE:

Sidings House

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

REGISTERED NUMBER:

04199489 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Sidings House

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

FIXED ASSETS

Tangible assets

5

2,791,916

2,408,680

CURRENT ASSETS

Stocks

119,364

107,031

Debtors

6

2,121,451

1,404,896

Cash at bank

808,826

1,357,064

3,049,641

2,868,991

CREDITORS

Amounts falling due within one year

7

1,673,109

1,619,141

NET CURRENT ASSETS

1,376,532

1,249,850

TOTAL ASSETS LESS CURRENT LIABILITIES

4,168,448

3,658,530

CREDITORS

Amounts falling due after more than one year

8

(621,683

)

(533,958

)

PROVISIONS FOR LIABILITIES

(569,434

)

(479,138

)

NET ASSETS

2,977,331

2,645,434

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,977,231

2,645,334

2,977,331

2,645,434

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 25 September 2025 and were signed on its behalf by:

M R Robinson - Director

1.	STATUTORY INFORMATION

Misson Sand and Gravel Company Limited 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:

Leasehold land - over the life of the lease

Mineral assets - 10%-20% Straight Line

Quarry entrance - 20% Straight Line

Plant and machinery - 10% Reducing Balance

Fixtures and fittings - 20% Straight Line

Motor Vehicle - 20% Straight Line

Computer equipment - 25% Straight Line

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 20 ) .

4.	AUDITORS' REMUNERATION

2024

2023

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

4,490

4,090

Auditors' remuneration for non audit work

2,855

2,720

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

1,529,453

2,771,823

4,301,276

Additions

92,796

576,758

669,554

At 31 December 2024

1,622,249

3,348,581

4,970,830

DEPRECIATION

At 1 January 2024

839,900

1,052,696

1,892,596

Charge for year

54,320

231,998

286,318

At 31 December 2024

894,220

1,284,694

2,178,914

NET BOOK VALUE

At 31 December 2024

728,029

2,063,887

2,791,916

At 31 December 2023

689,553

1,719,127

2,408,680

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2024

1,923,586

Additions

551,400

At 31 December 2024

2,474,986

DEPRECIATION

At 1 January 2024

592,662

Charge for year

182,996

At 31 December 2024

775,658

NET BOOK VALUE

At 31 December 2024

1,699,328

At 31 December 2023

1,330,924

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

1,108,969

865,811

Amounts owed by group undertakings

298,800

-

Other debtors

713,682

539,085

2,121,451

1,404,896

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

34,470

34,470

Hire purchase contracts

289,918

222,422

Trade creditors

464,167

373,109

Taxation and social security

191,462

340,555

Other creditors

693,092

648,585

1,673,109

1,619,141

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

43,272

74,846

Hire purchase contracts

578,411

459,112

621,683

533,958

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

77,742

109,316

Hire purchase contracts

868,329

681,534

946,071

790,850

Bank loans and overdraft are secured on the company's freehold land and mineral assets.

Hire purchases liabilities are secured on the assets concerned.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kelvin Fitton BA FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

11.	CAPITAL COMMITMENTS

2024

2023

£

£

Contracted but not provided for in the

financial statements

-

94,077

12.	RELATED PARTY DISCLOSURES

Aggregates R Us Limited, parent undertaking.

Included in the balance sheet are amounts owed between the company and Aggregates R Us Limited. In trade debtors there is a balance of £237,120 (2023:£205,927), within trade creditors a balance of £78,101 (2023:£90,092), within other debtors is a balance of £298,800 (2023: other creditors £1,200).

Gravelmaster Limited, a company in which the Director of Aggregates R Us Ltd S Robinson, is a Director.

Included in the balance sheet are amounts owed between the company and Gravelmaster Limited. In trade debtors there is a balance of £3,333 (2023:£3,685), within trade creditors £27,600 (2023 £Nil ) and within other debtors £400,000 (2023: £400,000).

Vital Earth Sales Limited, a company in which the Director of Aggregates R Us Ltd S Robinson, is a Director and shareholder.

Included in the balance sheet are amounts owed between the company and Vital Earth Sales Limited. In trade debtors there is a balance of £389,399 (2023:£104,547), within trade creditors a balance of £Nil (2023: -£468).

Robinson Rowley Limited, a company in which the Director M Robinson, is a Director and shareholder.

Included in the balance sheet are amounts owed between the company and Robinson Rowley Limited. In other debtors there is a balance of £217,230 (2023:£80,384).

R & R Farming Estates Limited, a company in which the Director M Robinson, is a Director and shareholder.

Included in the balance sheet are amounts owed between the company and R&R Farming Estates Limited. In trade debtors there is a balance of £12,976 (2023:£Nil ) and other debtors £24,016 (2023: £Nil)

Ballards Removals Limited, a company in which the Director M Robinson, is a Director and shareholder.

Included in the balance sheet are amounts owed between the company and Ballards Removals Limited. In trade creditors there is a balance £24,016 (2023:£Nil).

13.	ULTIMATE CONTROLLING PARTY

Sam Robinson is regarded as the ultimate controlling parties of the company by virtue of his majority shareholdings in ARU Bagging Limited the company's ultimate parent company.