REGISTERED NUMBER: 06898392 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Celtic Ready Mix Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs T Thomas

SECRETARY:

Mrs D E Comisini

REGISTERED OFFICE:

Heol Parc Mawr

Cross Hands Industrial Estate

Cross Hands

Llanelli

SA14 6RE

REGISTERED NUMBER:

06898392 (England and Wales)

ACCOUNTANTS:

DGL Accountancy Services Limited

Chartered Certified Accountants

35 Hen Parc Avenue

Upper Killay

Swansea

SA2 7HA

FIXED ASSETS

Tangible assets

4

210,078

248,427

CURRENT ASSETS

Stocks

8,350

8,200

Debtors

5

56,703

27,986

Cash at bank and in hand

390,264

380,254

455,317

416,440

CREDITORS

Amounts falling due within one year

6

176,623

158,370

NET CURRENT ASSETS

278,694

258,070

TOTAL ASSETS LESS CURRENT LIABILITIES

488,772

506,497

CREDITORS

Amounts falling due after more than one year

7

-

(17,654

)

PROVISIONS FOR LIABILITIES

8

(44,100

)

(49,700

)

NET ASSETS

444,672

439,143

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

444,572

439,043

SHAREHOLDERS' FUNDS

444,672

439,143

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

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

Mrs T Thomas - Director

1.	STATUTORY INFORMATION

Celtic Ready Mix 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 represents the net invoiced sales of goods and services, excluding value added tax.

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

-

10% on cost

Tools & equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Fixtures & fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Tools &

Motor

Fixtures

machinery

equipment

vehicles

& fittings

Totals

£

£

£

£

£

COST

At 1 November 2024

448,932

15,061

66,545

44,766

575,304

Additions

4,400

-

-

-

4,400

At 31 October 2025

453,332

15,061

66,545

44,766

579,704

DEPRECIATION

At 1 November 2024

244,766

11,644

31,161

39,306

326,877

Charge for year

31,684

854

8,846

1,365

42,749

At 31 October 2025

276,450

12,498

40,007

40,671

369,626

NET BOOK VALUE

At 31 October 2025

176,882

2,563

26,538

4,095

210,078

At 31 October 2024

204,166

3,417

35,384

5,460

248,427

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

56,703

27,986

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

13,382

16,200

Trade creditors

96,620

92,754

Corporation tax

15,910

11,443

Social security and other taxes

5,414

4,211

VAT

26,415

17,539

Directors' current accounts

2,920

209

Accrued expenses

15,962

16,014

176,623

158,370

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

17,654

8.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

44,100

49,700

Deferred

tax

£

Balance at 1 November 2024

49,700

Credit to Income Statement during year

(5,600

)

Balance at 31 October 2025

44,100

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £20,000 (2024 - £18,000) were paid to the director .

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs T Thomas.