REGISTERED NUMBER: 00251864 (England and Wales)

THE ROTHERHAM SAND AND GRAVEL COMPANY

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S P Scholey

N P Scholey

G E Scholey

SECRETARY:

S E Scholey

REGISTERED OFFICE:

Scrooby Top Quarries

Scrooby

Doncaster

South Yorkshire

DN10 6AY

REGISTERED NUMBER:

00251864 (England and Wales)

BANKERS:

Yorkshire Bank

19 St Sepulchre Gate

Doncaster

DN1 1SJ

FIXED ASSETS

Tangible assets

4

6,089,928

6,091,589

Investments

5

4,003,514

4,003,514

10,093,442

10,095,103

CURRENT ASSETS

Stocks

6

668,327

650,802

Debtors

7

1,079,613

998,528

Cash at bank and in hand

284,665

427,573

2,032,605

2,076,903

CREDITORS

Amounts falling due within one year

8

486,060

519,965

NET CURRENT ASSETS

1,546,545

1,556,938

TOTAL ASSETS LESS CURRENT LIABILITIES

11,639,987

11,652,041

CREDITORS

Amounts falling due after more than one year

9

(1,129,343

)

(1,181,811

)

PROVISIONS FOR LIABILITIES

(328,146

)

(267,471

)

NET ASSETS

10,182,498

10,202,759

CAPITAL AND RESERVES

Called up share capital

1,916

1,916

Capital redemption reserve

84

84

Retained earnings

10,180,498

10,200,759

SHAREHOLDERS' FUNDS

10,182,498

10,202,759

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 24 December 2025 and were signed on its behalf by:

N P Scholey - Director

1.	STATUTORY INFORMATION

The Rotherham 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

at varying rates on reducing balance

No depreciation is provided on land and buildings as the residual value of land and buildings is greater than the cost stated in the accounts.

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.

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 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

4,652,036

4,748,493

9,400,529

Additions

97,769

62,179

159,948

At 31 March 2025

4,749,805

4,810,672

9,560,477

DEPRECIATION

At 1 April 2024

57,022

3,251,918

3,308,940

Charge for year

798

160,811

161,609

At 31 March 2025

57,820

3,412,729

3,470,549

NET BOOK VALUE

At 31 March 2025

4,691,985

1,397,943

6,089,928

At 31 March 2024

4,595,014

1,496,575

6,091,589

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

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

161,950

DEPRECIATION

At 1 April 2024

32,957

Charge for year

12,899

At 31 March 2025

45,856

NET BOOK VALUE

At 31 March 2025

116,094

At 31 March 2024

128,993

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

4,003,514

NET BOOK VALUE

At 31 March 2025

4,003,514

At 31 March 2024

4,003,514

6.

STOCKS

2025

2024

£

£

Stocks

668,327

650,802

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

453,215

416,738

Amounts owed by group undertakings

150

150

Other debtors

626,248

581,640

1,079,613

998,528

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

81,458

93,333

Hire purchase contracts

-

35,989

Trade creditors

80,618

116,742

Taxation and social security

137,366

106,598

Other creditors

186,618

167,303

486,060

519,965

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,129,343

1,181,811

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,210,801

1,275,144

The bank loan is secured on the freehold property and assets of the company.

11.	RELATED PARTY DISCLOSURES

During the year transactions took place with Serlby Quarry Limited in which the company has a 40% interest. A net debtor balance of £578,139 was outstanding at the balance sheet date (2024: £567,253). The company loan account does not carry any interest and is not subject to a formal agreement with stated terms for repayment.

Included in creditor's is £7,523 (2024: £4,516) due to the directors from the company. The loan is interest free and repayable on demand.