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Registered number: 10899881 CONSTRUCTIONPLASTICS(ST.ALBANS) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
CONSTRUCTIONPLASTICS(ST.ALBANS) LTD REGISTERED NUMBER: 10899881 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 6 |  | 79,724 |  | 39,234
|  |  | 79,724 |  | 39,234
Current assets |  |  |  |  |
Stocks |  | 93,988 |  | 96,250 |
Debtors: amounts falling due within one year | 7 | 1,161,861 |  | 1,436,138 |
Cash at bank and in hand | 8 | 291,322 |  | 353,298 |
|  | 1,547,171 |  | 1,885,686 |
Creditors: amounts falling due within one year | 9 | (400,223) |  | (476,357) |
Net current assets |  |  | 1,146,948 |  | 1,409,329
Total assets less current liabilities |  |  | 1,226,672 |  | 1,448,563
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (19,522) |  | (9,286) |
|  |  | (19,522) |  | (9,286)
Net assets |  |  | 1,207,150 |  | 1,439,277
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,207,050 |  | 1,439,177
|  |  | 1,207,150 |  | 1,439,277
Page 1
CONSTRUCTIONPLASTICS(ST.ALBANS) LTD REGISTERED NUMBER: 10899881 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The director considers 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 director acknowledges his 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 profit and loss account 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:
S Cottenham
Director
Date: 16 April 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
CONSTRUCTIONPLASTICS(ST.ALBANS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Constructionplastics(St.Albans) Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 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 requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
CONSTRUCTIONPLASTICS(ST.ALBANS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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. Page 4
CONSTRUCTIONPLASTICS(ST.ALBANS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | 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. Page 5
CONSTRUCTIONPLASTICS(ST.ALBANS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 33% | Straight line
|  |  |  | Office equipment | - | 33% | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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. Page 6
CONSTRUCTIONPLASTICS(ST.ALBANS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.12 | 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. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.
4. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 7).
5. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 August 2024 | 8,000
| At 31 July 2025 | 8,000
| Amortisation |
| At 1 August 2024 | 8,000
| At 31 July 2025 | 8,000
| Net book value |
| At 31 July 2025 | -
Page 7
CONSTRUCTIONPLASTICS(ST.ALBANS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 August 2024 | 127,547 | 4,800 | 11,054 | 143,401
| Additions | 62,832 | - | - | 62,832
| At 31 July 2025 | 190,379 | 4,800 | 11,054 | 206,233
| Depreciation |  |  |  |
| At 1 August 2024 | 91,453 | 3,200 | 9,514 | 104,167
| Charge for the year on owned assets | 19,976 | 1,600 | 766 | 22,342
| At 31 July 2025 | 111,429 | 4,800 | 10,280 | 126,509
| Net book value |  |  |  |
| At 31 July 2025 | 78,950 | - | 774 | 79,724
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 631,938 | 558,634
| Other debtors | 413,920 | 765,907
| Prepayments and accrued income | 4,406 | -
| Tax recoverable | 111,597 | 111,597
|  | 1,161,861 | 1,436,138
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 291,322 | 353,298
|  | 291,322 | 353,298
Page 8
CONSTRUCTIONPLASTICS(ST.ALBANS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 308,068 | 277,126
| Corporation tax | 49,643 | 151,575
| Other taxation and social security | 19,179 | 25,725
| Obligations under finance lease and hire purchase contracts | - | 3,044
| Other creditors | 6,893 | 2,547
| Accruals and deferred income | 16,440 | 16,340
|  | 400,223 | 476,357
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (9,286)
| Charged to profit or loss | (10,236)
| At end of year | (19,522)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (19,522) | (9,286)
|  | (19,522) | (9,286)
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,828 (2024 - £3,681) . Contributions totalling £1,744 (2024 - £799) were payable to the fund at the balance sheet date and are included in creditors. Page 9
CONSTRUCTIONPLASTICS(ST.ALBANS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
12. | Related party transactions
| There is a rent payment of £30,000 (2024: £30,000) which was paid to the director during the year. During the year rent was paid to a related party by common control, Caxton Storage Limited, of £30,000 (2024: £30,000). At the year end the company was owed £413,920 (2024: £434,190) by Caxton Storage Limited. In other creditors there is an amount of £1,748 (2024: £1,748) owed to St Albans Glazing Systems Limited, a related party by common control. There is additionally a balance included in trade debtors of £190,491 (2024: £63,932) owed to the company by St Albans Glazing Systems Limited for products and services charged at market rates. Included in other creditors is an amount of £3,371 (2024: £331,717 owed to the company) owed by the company to the director. The amount is repayable on demand and no interest is charged.
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