Western Rock Aggregates Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11878939

Western Rock Aggregates Ltd

Filleted Unaudited Financial Statements

31 March 2025

Western Rock Aggregates Ltd

Financial Statements

Year ended 31 March 2025

Contents	Pages

Statement of financial position	1

Notes to the financial statements	2 to 3

Western Rock Aggregates Ltd

Statement of Financial Position

31 March 2025

		2025	2024
Note		£	£
Creditors: amounts falling due within one year	4	( 150,437)	( 149,925)
		---------	---------
Net current liabilities		( 150,437)	( 149,925)
		---------	---------
Total assets less current liabilities		( 150,437)	( 149,925)
		---------	---------

Capital and reserves

Called up share capital	5	2	2
Profit and loss account		( 150,439)	( 149,927)
		---------	---------
Shareholders deficit		( 150,437)	( 149,925)
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 1 August 2025 , and are signed on behalf of the board by:

Mr T G R Scourfield

Director

Company registration number: 11878939

Western Rock Aggregates Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hamilton House, 44 Hamilton Terrace, Milford Haven, SA73 3JP, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,386	3,783
Corporation tax	427	427
Social security and other taxes	3,569	3,670
Other creditors	142,055	142,045
	---------	---------
	150,437	149,925
	---------	---------

The debenture loan is held with Social Money Ltd and is secured by a legal mortgage including fixed and floating charges over the assets of the company.

5. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----

6. Related party transactions

The company was under the control of Miss R M Scourfield and Mr T G R Scourfield , the managing directors, throughout the current and previous years by virtue of their combined interest in 100% of the issued share capital. No transactions with related parties were undertaken such are required to be disclosed under FRS 102.