REGISTERED NUMBER: 09421873 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

CBS Concrete Products Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

H O Ciers

SECRETARY:

MY UK OFFICE LIMITED

REGISTERED OFFICE:

Westwood House

Annie Med Lane

South Cave

Brough

East Yorkshire

HU15 2HG

REGISTERED NUMBER:

09421873 (England and Wales)

AUDITORS:

Try Lunn & Co

Chartered Accountants

and Statutory Auditors

Roland House

Princes Dock Street

HULL HU1 2LD

CURRENT ASSETS

Debtors

6

54,675

57,168

Cash at bank

34,517

33,016

89,192

90,184

CREDITORS

Amounts falling due within one year

7

2,870

5,560

NET CURRENT ASSETS

86,322

84,624

TOTAL ASSETS LESS CURRENT LIABILITIES

86,322

84,624

CAPITAL AND RESERVES

Called up share capital

8

75,000

75,000

Retained earnings

9

11,322

9,624

SHAREHOLDERS' FUNDS

86,322

84,624

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 director and authorised for issue on 21 April 2026 and were signed by:

H O Ciers - Director

1.	STATUTORY INFORMATION

CBS Concrete Products 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.

Turnover comprises revenue from management recharges to fellow group company CBS Beton, at cost plus an agreed mark up.

Revenue from management recharges is invoiced and recognised on a quarterly basis in the same quarter the costs were incurred.

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

-

33% on cost

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 on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

2,240

2,130

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

675

DEPRECIATION

At 1 January 2025

and 31 December 2025

675

NET BOOK VALUE

At 31 December 2025

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

54,568

57,079

Other debtors

107

89

54,675

57,168

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

90

-

Amounts owed to group undertakings

-

1,808

Taxation and social security

416

672

Other creditors

2,364

3,080

2,870

5,560

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Share capital 1

750

75,000

75,000

9.

RESERVES

Retained

earnings

£

At 1 January 2025

9,624

Profit for the year

1,698

At 31 December 2025

11,322

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Simon Moss FCCA (Senior Statutory Auditor)

for and on behalf of Try Lunn & Co

11.	RELATED PARTY DISCLOSURES

During the year the company paid management recharges totalling £NIL (2024 - £6,991) to Wiebema Comm. VA, the immediate parent company of CBS Concrete Products Limited.

At the balance sheet date £NIL was owed to Wiebema Comm. VA from CBS Concrete Products Limited (2024 - £1,808).

During the year the company recharged costs to CBS Beton NV totalling £5,497 (2024 - £14,223).

At the balance sheet date £54,568 (2024 - £57,079) was owed by CBS Beton NV to CBS Concrete Products Limited.

During the year the company received interest on an intercompany loan balance totalling £1,851 (2024 - £2,604) from CBS Beton NV.

12.	ULTIMATE CONTROLLING PARTY

The immediate controlling party is Wiebema Comm VA, a company whose registered office is in Belgium.

The ultimate controlling party is Gem IV.