Registration number: 04667661

Wildmoor Quarry Products Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Wildmoor Quarry Products Limited

Company Information

Director

R M Parton

Registered office

The Oaklands Station Road Admaston Telford Shropshire TF5 0AN

Accountants

CBSL Accountants Limited Chartered Accountants Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Wildmoor Quarry Products Limited

(Registration number: 04667661)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	4,486,615	5,338,166
Current assets
Stocks	5	246,446	303,049
Debtors	6	2,307,231	1,360,244
Cash at bank and in hand		551	70,193
		2,554,228	1,733,486
Creditors: Amounts falling due within one year	7	(5,993,680)	(6,087,427)
Net current liabilities		(3,439,452)	(4,353,941)
Total assets less current liabilities		1,047,163	984,225
Creditors: Amounts falling due after more than one year	7	(1,261,385)	(1,629,534)
Net liabilities		(214,222)	(645,309)
Capital and reserves
Called up share capital	8	2	2
Retained earnings		(214,224)	(645,311)
Shareholders' deficit		(214,222)	(645,309)

For the financial year ending 31 December 2024 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.

Wildmoor Quarry Products Limited

(Registration number: 04667661)
Balance Sheet as at 31 December 2024

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. 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 18 December 2025
 

R M Parton Director

Wildmoor Quarry Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Oaklands
Station Road
Admaston
Telford
Shropshire
TF5 0AN

The principal place of business is:
Sandy Lane
Wildmoor
Bromsgrove
Worcestershire
B61 0QR

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 except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

In the opinion of the director, continued financial support will be available such that the company will continue to trade and satisfy its financial commitments.

On the basis of this opinion, the financial statements have been prepared on a going concern basis. If, for whatever reason, the necessary financial support is not forthcoming then this basis may be inappropriate.

Wildmoor Quarry Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, 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.

Tangible assets

Tangible assets are stated in the balance sheet 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
Plant and machinery	15% reducing balance
Fixtures and fittings	33% reducing balance
Motor vehicles	20% reducing balance
Quarry improvements	10% straight line
Quarry development costs	Costs will be depreciated once planning permission has been granted.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making allowances for obsolete and slow moving items.

Wildmoor Quarry Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

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.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss in the period to which they relate.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 15 (2023 - 15).

Wildmoor Quarry Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Quarry development costs £	Furniture, fittings and equipment  £	Other property, plant and equipment  £	Total £
Cost or valuation
At 1 January 2024	839,626	32,018	6,849,364	7,721,008
Additions	-	2,931	46,127	49,058
Disposals	-	-	(202,500)	(202,500)
At 31 December 2024	839,626	34,949	6,692,991	7,567,566
Depreciation
At 1 January 2024	246,148	19,527	2,117,167	2,382,842
Charge for the year	67,741	5,341	699,334	772,416
Eliminated on disposal	-	-	(74,307)	(74,307)
At 31 December 2024	313,889	24,868	2,742,194	3,080,951
Carrying amount
At 31 December 2024	525,737	10,081	3,950,797	4,486,615
At 31 December 2023	593,478	12,491	4,732,197	5,338,166

Included within the net book value of land and buildings above is £525,737 (2023 - £593,478) in respect of short leasehold land and buildings.
 

5

Stocks

	2024 £	2023 £
Other inventories	246,446	303,049

Wildmoor Quarry Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Debtors

Current	Note	2024 £	2023 £
Trade debtors		5,725	5,725
Amounts owed by related parties		11,329	39,010
Prepayments		295,018	298,758
Other debtors		1,995,159	1,016,751
		2,307,231	1,360,244

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	9	321,572	404,000
Trade creditors		173,124	329,710
Amounts owed to group undertakings and undertakings in which the company has a participating interest		4,022,766	4,018,799
Taxation and social security		393,848	233,480
Accruals and deferred income		31,038	7,179
Other creditors		1,051,332	1,094,259
		5,993,680	6,087,427

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	9	1,261,385	1,629,534