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core:OtherReservesSubtotal 2024-04-30 06575927 core:RetainedEarningsAccumulatedLosses 2024-04-30 06575927 core:LandBuildings 2025-04-30 06575927 core:PlantMachinery 2025-04-30 06575927 core:Vehicles 2025-04-30 06575927 core:FurnitureFittings 2025-04-30 06575927 core:OfficeEquipment 2025-04-30 06575927 core:NetGoodwill 2025-04-30 06575927 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 06575927 core:ListedExchangeTraded 2025-04-30 06575927 core:UnlistedNon-exchangeTraded 2025-04-30 06575927 core:LandBuildings 2024-04-30 06575927 core:PlantMachinery 2024-04-30 06575927 core:Vehicles 2024-04-30 06575927 core:FurnitureFittings 2024-04-30 06575927 core:OfficeEquipment 2024-04-30 06575927 core:NetGoodwill 2024-04-30 06575927 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 06575927 core:ListedExchangeTraded 2024-04-30 06575927 core:UnlistedNon-exchangeTraded 2024-04-30 06575927 core:LandBuildings 2024-05-01 2025-04-30 06575927 core:PlantMachinery 2024-05-01 2025-04-30 06575927 core:Vehicles 2024-05-01 2025-04-30 06575927 core:FurnitureFittings 2024-05-01 2025-04-30 06575927 core:OfficeEquipment 2024-05-01 2025-04-30 06575927 core:NetGoodwill 2024-05-01 2025-04-30 06575927 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 06575927 core:ListedExchangeTraded 2024-05-01 2025-04-30 06575927 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 06575927 core:MoreThanFiveYears 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments 2025-04-30 06575927 core:Non-currentFinancialInstruments 2024-04-30 06575927 dpl:CostSales 2024-05-01 2025-04-30 06575927 dpl:DistributionCosts 2024-05-01 2025-04-30 06575927 core:LandBuildings 2024-05-01 2025-04-30 06575927 core:PlantMachinery 2024-05-01 2025-04-30 06575927 core:Vehicles 2024-05-01 2025-04-30 06575927 core:FurnitureFittings 2024-05-01 2025-04-30 06575927 core:OfficeEquipment 2024-05-01 2025-04-30 06575927 dpl:AdministrativeExpenses 2024-05-01 2025-04-30 06575927 core:NetGoodwill 2024-05-01 2025-04-30 06575927 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 06575927 dpl:GroupUndertakings 2024-05-01 2025-04-30 06575927 dpl:ParticipatingInterests 2024-05-01 2025-04-30 06575927 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 06575927 core:ListedExchangeTraded 2024-05-01 2025-04-30 06575927 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 06575927 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 06575927 dpl:CostSales 2023-05-01 2024-04-30 06575927 dpl:DistributionCosts 2023-05-01 2024-04-30 06575927 core:LandBuildings 2023-05-01 2024-04-30 06575927 core:PlantMachinery 2023-05-01 2024-04-30 06575927 core:Vehicles 2023-05-01 2024-04-30 06575927 core:FurnitureFittings 2023-05-01 2024-04-30 06575927 core:OfficeEquipment 2023-05-01 2024-04-30 06575927 dpl:AdministrativeExpenses 2023-05-01 2024-04-30 06575927 core:NetGoodwill 2023-05-01 2024-04-30 06575927 core:IntangibleAssetsOtherThanGoodwill 2023-05-01 2024-04-30 06575927 dpl:GroupUndertakings 2023-05-01 2024-04-30 06575927 dpl:ParticipatingInterests 2023-05-01 2024-04-30 06575927 dpl:GroupUndertakings core:ListedExchangeTraded 2023-05-01 2024-04-30 06575927 core:ListedExchangeTraded 2023-05-01 2024-04-30 06575927 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 06575927 core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 06575927 core:NetGoodwill 2025-04-30 06575927 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 06575927 core:LandBuildings 2025-04-30 06575927 core:PlantMachinery 2025-04-30 06575927 core:Vehicles 2025-04-30 06575927 core:FurnitureFittings 2025-04-30 06575927 core:OfficeEquipment 2025-04-30 06575927 core:AfterOneYear 2025-04-30 06575927 core:WithinOneYear 2025-04-30 06575927 core:ListedExchangeTraded 2025-04-30 06575927 core:UnlistedNon-exchangeTraded 2025-04-30 06575927 core:ShareCapital 2025-04-30 06575927 core:SharePremium 2025-04-30 06575927 core:RevaluationReserve 2025-04-30 06575927 core:OtherReservesSubtotal 2025-04-30 06575927 core:RetainedEarningsAccumulatedLosses 2025-04-30 06575927 core:NetGoodwill 2024-04-30 06575927 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 06575927 core:LandBuildings 2024-04-30 06575927 core:PlantMachinery 2024-04-30 06575927 core:Vehicles 2024-04-30 06575927 core:FurnitureFittings 2024-04-30 06575927 core:OfficeEquipment 2024-04-30 06575927 core:AfterOneYear 2024-04-30 06575927 core:WithinOneYear 2024-04-30 06575927 core:ListedExchangeTraded 2024-04-30 06575927 core:UnlistedNon-exchangeTraded 2024-04-30 06575927 core:ShareCapital 2024-04-30 06575927 core:SharePremium 2024-04-30 06575927 core:RevaluationReserve 2024-04-30 06575927 core:OtherReservesSubtotal 2024-04-30 06575927 core:RetainedEarningsAccumulatedLosses 2024-04-30 06575927 core:NetGoodwill 2023-04-30 06575927 core:IntangibleAssetsOtherThanGoodwill 2023-04-30 06575927 core:LandBuildings 2023-04-30 06575927 core:PlantMachinery 2023-04-30 06575927 core:Vehicles 2023-04-30 06575927 core:FurnitureFittings 2023-04-30 06575927 core:OfficeEquipment 2023-04-30 06575927 core:AfterOneYear 2023-04-30 06575927 core:WithinOneYear 2023-04-30 06575927 core:ListedExchangeTraded 2023-04-30 06575927 core:UnlistedNon-exchangeTraded 2023-04-30 06575927 core:ShareCapital 2023-04-30 06575927 core:SharePremium 2023-04-30 06575927 core:RevaluationReserve 2023-04-30 06575927 core:OtherReservesSubtotal 2023-04-30 06575927 core:RetainedEarningsAccumulatedLosses 2023-04-30 06575927 core:AfterOneYear 2024-05-01 2025-04-30 06575927 core:WithinOneYear 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments core:CostValuation 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 06575927 core:Non-currentFinancialInstruments core:CostValuation 2025-04-30 06575927 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-30 06575927 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 06575927 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-30 06575927 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-30 06575927 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-30 06575927 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-30 06575927 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-30 06575927 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-30 06575927 core:Non-currentFinancialInstruments core:CostValuation 2024-04-30 06575927 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-30 06575927 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-30 06575927 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-30 06575927 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-30 06575927 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-30 06575927 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-30 06575927 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-30 06575927 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-30 06575927 bus:Director1 2024-05-01 2025-04-30

Cern Surfacing Limited

Registered Number
06575927
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

Cern Surfacing Limited
Company Information
for the year from 1 May 2024 to 30 April 2025

Director | Richard Stapley

Company Secretary | Nicola Stapley

Registered Address | Unit 4 City Limits
| Danehill
| Reading
| RG6 4UP

Registered Number | 06575927 (England and Wales)

Cern Surfacing Limited
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 397,594 |  |  |  | 304,990
|  |  |  | 397,594 |  |  |  | 304,990
Current assets |  |  |  |  |  |  |  |
Debtors |  | 262,717 |  |  |  | 198,032 |  |
Cash at bank and on hand |  | 45,829 |  |  |  | 33,888 |  |
|  | 308,546 |  |  |  | 231,920 |  |
Creditors amounts falling due within one year |  | (299,864) |  |  |  | (234,774) |  |
Net current assets (liabilities) |  |  |  | 8,682 |  |  |  | (2,854)
Total assets less current liabilities |  |  |  | 406,276 |  |  |  | 302,136
Creditors amounts falling due after one year |  |  |  | (186,732) |  |  |  | (130,448)
Provisions for liabilities |  |  |  | (99,399) |  |  |  | (76,247)
Net assets |  |  |  | 120,145 |  |  |  | 95,441
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 120,045 |  |  |  | 95,341
Shareholders' funds |  |  |  | 120,145 |  |  |  | 95,441

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 13 March 2026, and are signed on its behalf by:
Richard Stapley Director Registered Company No. 06575927

Cern Surfacing Limited
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 5
| Vehicles | 4
| Office Equipment | 4

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| 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 transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 7 |  | 8

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 24 | 669,281
| Additions | 232,552
| Disposals | (46,512)
| At 30 April 25 | 855,321
| Depreciation and impairment
| At 01 May 24 | 364,291
| Charge for year | 134,847
| On disposals | (41,411)
| At 30 April 25 | 457,727
| Net book value
| At 30 April 25 | 397,594
| At 30 April 24 | 304,990