Company Registration No. 09574273 (England and Wales)
SHROPSHIRE CONCRETE PRODUCTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
SHROPSHIRE CONCRETE PRODUCTS LTD
COMPANY INFORMATION
Directors
Mr A Ligus
Mrs A L Ligus
Company number
09574273
Registered office
Unit 4&5 Station Road
Hadnall
Shrewsbury
Shropshire
SY4 3DD
Accountants
James Holyoak & Parker Limited
1 Knights Court
Archers Way
Battlefield Enterprise Park
Shrewsbury
SY1 3GA
SHROPSHIRE CONCRETE PRODUCTS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
SHROPSHIRE CONCRETE PRODUCTS LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SHROPSHIRE CONCRETE PRODUCTS LTD FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shropshire Concrete Products Ltd 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 b oard of d irectors of Shropshire Concrete Products Ltd, as a body, in accordance with the terms of our engagement letter dated 18 May 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Shropshire Concrete Products Ltd and state those matters that we have agreed to state to the b oard of d irectors of Shropshire Concrete Products Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shropshire Concrete Products Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Shropshire Concrete Products Ltd 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 Shropshire Concrete Products Ltd. You consider that Shropshire Concrete Products Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Shropshire Concrete Products Ltd. 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 f inancial statements.

James Holyoak & Parker Limited
Chartered Accountants
1 Knights Court
Archers Way
Battlefield Enterprise Park
Shrewsbury
SY1 3GA
20 February 2026
SHROPSHIRE CONCRETE PRODUCTS LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
202,132
153,150
Current assets
Stocks
76,560
76,010
Debtors
4
194,331
129,805
Cash at bank and in hand
21,406
31,920
292,297
237,735
Creditors: amounts falling due within one year
5
(254,308)
(188,174)
Net current assets
37,989
49,561
Total assets less current liabilities
240,121
202,711
Creditors: amounts falling due after more than one year
6
(88,818)
(73,687)
Provisions for liabilities
(38,405)
(29,098)
Net assets
112,898
99,926
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
112,896
99,924
Total equity
112,898
99,926

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

SHROPSHIRE CONCRETE PRODUCTS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
2025
2024
Notes
£
£
£
£
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 20 February 2026 and are signed on its behalf by:
Mr A Ligus
Director
Company Registration No. 09574273
SHROPSHIRE CONCRETE PRODUCTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
1
Accounting policies
Company information

Shropshire Concrete Products Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 4&5 Station Road, Hadnall, Shrewsbury, Shropshire, SY4 3DD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Plant and equipment
15% and 25% on reducing balance
Computers
20% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

SHROPSHIRE CONCRETE PRODUCTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
9
SHROPSHIRE CONCRETE PRODUCTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
-
0
165,168
3,143
94,702
263,013
Additions
3,745
84,674
-
0
14,495
102,914
Disposals
-
0
(14,000)
-
0
-
0
(14,000)
At 31 August 2025
3,745
235,842
3,143
109,197
351,927
Depreciation and impairment
At 1 September 2024
-
0
72,961
2,006
34,896
109,863
Depreciation charged in the year
-
0
25,015
227
18,575
43,817
Eliminated in respect of disposals
-
0
(3,885)
-
0
-
0
(3,885)
At 31 August 2025
-
0
94,091
2,233
53,471
149,795
Carrying amount
At 31 August 2025
3,745
141,751
910
55,726
202,132
At 31 August 2024
-
0
92,207
1,137
59,806
153,150
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
194,331
129,805
5
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans and overdrafts
5,556
5,556
Hire purchase
15,147
5,511
Trade creditors
80,815
54,111
Corporation tax
15,544
10,686
Other taxation and social security
21,107
18,883
Other creditors
114,339
91,947
Accruals and deferred income
1,800
1,480
254,308
188,174
SHROPSHIRE CONCRETE PRODUCTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
20,834
26,389
Hire purchase
67,984
47,298
88,818
73,687
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
2
2
2
2
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