REGISTERED NUMBER: 04672525

Financial Statements for the Year Ended 30th September 2025

for

Cardinal Masonry Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Binley

Mrs N R Binley

REGISTERED OFFICE:

Barcran

50 Cranford Road

Kettering

Northamptonshire

NN15 5JH

REGISTERED NUMBER:

04672525

ACCOUNTANTS:

Spriggs & Co Limited

Chartered Certified Accountants

300 High Road

Whaplode

Spalding

Lincolnshire

PE12 6TG

FIXED ASSETS

Tangible assets

4

84,578

84,871

CURRENT ASSETS

Stocks

8,975

5,000

Debtors

5

32,489

20,786

Cash at bank

102,236

95,384

143,700

121,170

CREDITORS

Amounts falling due within one year

6

(3,777

)

(2,854

)

NET CURRENT ASSETS

147,477

124,024

TOTAL ASSETS LESS CURRENT LIABILITIES

232,055

208,895

CREDITORS

Amounts falling due after more than one year

7

(17,038

)

-

PROVISIONS FOR LIABILITIES

(21,145

)

(16,126

)

NET ASSETS

193,872

192,769

CAPITAL AND RESERVES

Called up share capital

11,000

11,000

Retained earnings

182,872

181,769

SHAREHOLDERS' FUNDS

193,872

192,769

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th March 2026 and were signed on its behalf by:

R Binley - Director

Mrs N R Binley - Director

1.	STATUTORY INFORMATION

Cardinal Masonry Limited is a private company, limited by shares, registered in England and Wales. The company`s registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

144,805

Additions

75,114

Disposals

(84,240

)

At 30th September 2025

135,679

DEPRECIATION

At 1st October 2024

59,934

Charge for year

28,022

Eliminated on disposal

(36,855

)

At 30th September 2025

51,101

NET BOOK VALUE

At 30th September 2025

84,578

At 30th September 2024

84,871

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

25,358

13,623

Other debtors

7,131

7,163

32,489

20,786

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

3,742

1,505

Hire purchase contracts

9,293

-

Trade creditors

488

1,161

Taxation and social security

(26,804

)

(13,764

)

Other creditors

9,504

8,244

(3,777

)

(2,854

)

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

17,038

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank overdrafts

3,742

1,505

The company`s overdraft facility is secured by a debenture charge in favour of HSBC Bank Plc dated 12th April 2010 and by a supporting guarantee provided by Mr R P Binley.

9.	RELATED PARTY DISCLOSURES

The ultimate controlling party is R Binley.

The company is controlled by Mr R P Binley who holds 51% of the A ordinary share capital .