Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 As at 31 August 2024, two of the directors owed the company £12,017. During the year repayments were made of £2,022. As at 31 August 2025, the company was owed £9,995 by one director. The balance is interest free and repayable on demand. As at 31 August 2025, the company owed £16,000 (2024: £57,763) to three of the directors. The balance is interest free and repayable on demand. As at 31 August 2025, the company was owed £280,000 (2024: £330,000) to a related company. The balance is interest free and repayable on demand. directors 342017 289995 2024-09-01 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false continues to be that of producers of aggregates.27 27 true 00508824 2024-09-01 2025-08-31 00508824 2023-09-01 2024-08-31 00508824 2025-08-31 00508824 2024-08-31 00508824 c:Director3 2024-09-01 2025-08-31 00508824 c:Director4 2024-09-01 2025-08-31 00508824 c:Director5 2024-09-01 2025-08-31 00508824 c:Director6 2024-09-01 2025-08-31 00508824 c:RegisteredOffice 2024-09-01 2025-08-31 00508824 d:Buildings 2024-09-01 2025-08-31 00508824 d:Buildings 2025-08-31 00508824 d:Buildings 2024-08-31 00508824 d:Buildings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 00508824 d:Buildings d:LongLeaseholdAssets 2024-09-01 2025-08-31 00508824 d:Buildings d:LongLeaseholdAssets 2025-08-31 00508824 d:Buildings d:LongLeaseholdAssets 2024-08-31 00508824 d:Buildings d:ShortLeaseholdAssets 2024-09-01 2025-08-31 00508824 d:PlantMachinery 2024-09-01 2025-08-31 00508824 d:PlantMachinery 2025-08-31 00508824 d:PlantMachinery 2024-08-31 00508824 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 00508824 d:MotorVehicles 2024-09-01 2025-08-31 00508824 d:MotorVehicles 2025-08-31 00508824 d:MotorVehicles 2024-08-31 00508824 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 00508824 d:FurnitureFittings 2024-09-01 2025-08-31 00508824 d:OfficeEquipment 2024-09-01 2025-08-31 00508824 d:OfficeEquipment 2025-08-31 00508824 d:OfficeEquipment 2024-08-31 00508824 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 00508824 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 00508824 d:ComputerSoftware 2025-08-31 00508824 d:ComputerSoftware 2024-08-31 00508824 d:FreeholdInvestmentProperty 2024-09-01 2025-08-31 00508824 d:FreeholdInvestmentProperty 2025-08-31 00508824 d:CurrentFinancialInstruments 2025-08-31 00508824 d:CurrentFinancialInstruments 2024-08-31 00508824 d:Non-currentFinancialInstruments 2025-08-31 00508824 d:Non-currentFinancialInstruments 2024-08-31 00508824 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 00508824 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 00508824 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 00508824 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 00508824 d:ShareCapital 2025-08-31 00508824 d:ShareCapital 2024-08-31 00508824 d:SharePremium 2025-08-31 00508824 d:SharePremium 2024-08-31 00508824 d:CapitalRedemptionReserve 2025-08-31 00508824 d:CapitalRedemptionReserve 2024-08-31 00508824 d:RetainedEarningsAccumulatedLosses 2025-08-31 00508824 d:RetainedEarningsAccumulatedLosses 2024-08-31 00508824 c:OrdinaryShareClass1 2024-09-01 2025-08-31 00508824 c:OrdinaryShareClass1 2025-08-31 00508824 c:OrdinaryShareClass2 2024-09-01 2025-08-31 00508824 c:OrdinaryShareClass2 2025-08-31 00508824 c:OrdinaryShareClass3 2024-09-01 2025-08-31 00508824 c:OrdinaryShareClass3 2025-08-31 00508824 c:OrdinaryShareClass4 2024-09-01 2025-08-31 00508824 c:OrdinaryShareClass4 2025-08-31 00508824 c:OrdinaryShareClass5 2024-09-01 2025-08-31 00508824 c:OrdinaryShareClass5 2025-08-31 00508824 c:FRS102 2024-09-01 2025-08-31 00508824 c:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 00508824 c:FullAccounts 2024-09-01 2025-08-31 00508824 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 00508824 d:EntityControlledByKeyManagementPersonnel1 2024-09-01 2025-08-31 00508824 d:EntityControlledByKeyManagementPersonnel1 2025-08-31 00508824 d:EntityControlledByKeyManagementPersonnel1 2024-08-31 00508824 2 2024-09-01 2025-08-31 00508824 d:ComputerSoftware d:OwnedIntangibleAssets 2024-09-01 2025-08-31 00508824 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00508824 LONGWATER (GRAVEL) COMPANY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
LONGWATER (GRAVEL) COMPANY LIMITED COMPANY INFORMATION
Directors | Mrs B Campbell
| W Littleboy
| Mrs F Littleboy
| S Smith
Registered number | 00508824
Registered office | William Frost Way
| Longwater Business Park
| Costessey
| Norwich
| NR5 0JS
Accountants | MA Partners LLP
| Chartered Accountants
| 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
LONGWATER (GRAVEL) COMPANY LIMITED CONTENTS
| Page
Accountant's report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 12
LONGWATER (GRAVEL) COMPANY LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LONGWATER (GRAVEL) COMPANY LIMITED FOR THE YEAR ENDED 31 AUGUST 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Longwater (Gravel) Company Limited for the year ended 31 August 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Longwater (Gravel) Company Limited, as a body, in accordance with the terms of our engagement letter dated 17 February 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Longwater (Gravel) Company Limited and state those matters that we have agreed to state to the Board of directors of Longwater (Gravel) Company Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Longwater (Gravel) Company Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Longwater (Gravel) Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Longwater (Gravel) Company Limited. You consider that Longwater (Gravel) Company Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Longwater (Gravel) Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 15 April 2026 Page 1
LONGWATER (GRAVEL) COMPANY LIMITED REGISTERED NUMBER: 00508824 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets |  |  | 5,996 |  | 6,796
Tangible assets | 5 |  | 6,573,911 |  | 5,294,025
Investment property | 6 |  | 2,165,581 |  | -
|  |  | 8,745,488 |  | 5,300,821
Current assets |  |  |  |  |
Stocks |  | 66,590 |  | 61,950 |
Debtors: amounts falling due within one year | 7 | 1,940,495 |  | 2,785,339 |
Bank & cash balances |  | 980,321 |  | 2,382,377 |
|  | 2,987,406 |  | 5,229,666 |
Creditors: amounts falling due within one year | 8 | (2,241,304) |  | (2,214,702) |
Net current assets |  |  | 746,102 |  | 3,014,964
Total assets less current liabilities |  |  | 9,491,590 |  | 8,315,785
Creditors: amounts falling due after more than one year | 9 |  | (595,596) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (948,004) |  | (915,007) |
Other provisions |  | (336,988) |  | (279,491) |
|  |  | (1,284,992) |  | (1,194,498)
Net assets |  |  | 7,611,002 |  | 7,121,287
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 409,500 |  | 409,500
Share premium account |  |  | 24,800 |  | 24,800
Capital redemption reserve |  |  | 4,000 |  | 4,000
Profit and loss account |  |  | 7,172,702 |  | 6,682,987
|  |  | 7,611,002 |  | 7,121,287
Page 2
LONGWATER (GRAVEL) COMPANY LIMITED REGISTERED NUMBER: 00508824 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
W Littleboy
Director
Date: 15 April 2026
The notes on pages 4 to 12 form part of these financial statements. Page 3
LONGWATER (GRAVEL) COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
The Company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is William Frost Way Longwater Business Park, Costessey, Norwich, Norfolk, England, NR5 0JS. The Company's principal activity is that of producers of aggregates. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements for the year ended 31 August 2017 were the company’s first financial statements that complied with FRS 102. The company’s date of transition to FRS 102 is 1 July 2015. The company’s last financial statements prepared in accordance with previous UK GAAP were for the year ended 31 August 2016. The policies applied under the entity's previous accounting framework are not materially different to FRS 102 and have not impacted on equity or profit or loss. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of aggregates supplied, exclusive of Value Added Tax and trade discounts. Turnover is recognised when goods are physically delivered to or collected by the customer.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
LONGWATER (GRAVEL) COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
LONGWATER (GRAVEL) COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance or straight line basis. Depreciation is provided on the following basis:
|  |  |  | Freehold land | - | not depreciated
|  |  |  | Freehold buildings | - | 2-5% straight line
|  |  |  | Leasehold property | - | 10-25% straight line
|  |  |  | Plant & machinery | - | 10-25% reducing balance/straight line
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures & fittings | - | 15-33% reducing balance/straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 6
LONGWATER (GRAVEL) COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.15 | Financial instruments
Financial instruments The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Page 7
LONGWATER (GRAVEL) COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.15 | Financial instruments (continued)
Impairment of financial assets Financial assets are assessed for indicators of impairment at each reporting date. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Other financial instruments Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled. Page 8
LONGWATER (GRAVEL) COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 27 (2024 - 27).
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 September 2024 | 7,995
| At 31 August 2025 | 7,995
| Amortisation |
| At 1 September 2024 | 1,200
| Charge for the year on owned assets | 800
| At 31 August 2025 | 2,000
| Net book value |
| At 31 August 2025 | 5,995
| At 31 August 2024 | 6,795
Page 9
LONGWATER (GRAVEL) COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | Freehold property | Leasehold Property | Plant & machinery | Motor vehicles | Computer equipment | Total
|  | £ | £ | £ | £ | £ | £
| At 1 September 2024 | 4,797,942 | 933,831 | 5,774,063 | 503,741 | 41,164 | 12,050,741
| Additions | 569,687 | 599,598 | 625,387 | 219,684 | - | 2,014,356
| Disposals | - | (525,420) | (443,550) | (197,577) | - | (1,166,547)
| At 31 August 2025 | 5,367,629 | 1,008,009 | 5,955,900 | 525,848 | 41,164 | 12,898,550
| Depreciation |  |  |  |  |  |
| At 1 September 2024 | 1,529,301 | 927,628 | 4,141,635 | 117,287 | 40,865 | 6,756,716
| Charge for the year on owned assets | 61,459 | - | 314,395 | 109,649 | 299 | 485,802
| Disposals | - | (519,219) | (333,940) | (64,720) | - | (917,879)
| At 31 August 2025 | 1,590,760 | 408,409 | 4,122,090 | 162,216 | 41,164 | 6,324,639
| Net book value |  |  |  |  |  |
| At 31 August 2025 | 3,776,869 | 599,600 | 1,833,810 | 363,632 | - | 6,573,911
| At 31 August 2024 | 3,268,641 | 6,203 | 1,632,428 | 386,454 | 299 | 5,294,025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 2,165,581
| At 31 August 2025 | 2,165,581
The 2025 valuations were made by the directors, on an open market value basis.
Page 10
LONGWATER (GRAVEL) COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,419,893 | 1,630,404
| Other debtors | 297,387 | 346,467
| Prepayments and accrued income | 223,215 | 808,468
|  | 1,940,495 | 2,785,339
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,457,332 | 726,065
| Corporation tax | 195,645 | 335,579
| Other taxation and social security | 17,343 | 239,208
| Obligations under finance lease and hire purchase contracts | 147,825 | -
| Other creditors | 265,270 | 690,024
| Accruals and deferred income | 157,889 | 223,826
|  | 2,241,304 | 2,214,702
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 114,300 | -
| Other creditors | 481,296 | -
|  | 595,596 | -
Page 11
LONGWATER (GRAVEL) COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 4,650 Ordinary shares of £1.00 each | 4,650 | 4,650
|  | 1,200 A Ordinary shares of £1.00 each | 1,200 | 1,200
|  | 250 B Ordinary shares of £1.00 each | 250 | 250
|  | 1,000 C Ordinary shares of £1.00 each | 1,000 | 1,000
|  | 900 D Ordinary shares of £1.00 each | 900 | 900
|  | 1,200 E Ordinary shares of £1.00 each | 1,200 | 1,200
|  | 100 F Ordinary shares of £1.00 each | 100 | 100
|  | 200 G Ordinary shares of £1.00 each | 200 | 200
|  | 400,000 Preference shares shares of £1.00 each | 400,000 | 400,000
|  |  | 409,500 | 409,500
11. | Transactions with directors
As at 31 August 2024, two of the directors owed the company £12,017. During the year repayments were made of £2,022. As at 31 August 2025, the company was owed £9,995 by one director. The balance is interest free and repayable on demand.
12. | Related party transactions
| As at 31 August 2025, the company owed £16,000 (2024: £57,763) to three of the directors. The balance is interest free and repayable on demand. As at 31 August 2025, the company was owed £280,000 (2024: £330,000) to a related company. The balance is interest free and repayable on demand.
Page 12