| REGISTERED NUMBER: |
| COLTON CONCRETE LIMITED |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| REGISTERED NUMBER: |
| COLTON CONCRETE LIMITED |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| COLTON CONCRETE LIMITED (REGISTERED NUMBER: NI057653) |
| Contents of the Financial Statements |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| COLTON CONCRETE LIMITED |
| Company Information |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Unit 7 Dyehouse |
| Linen Green |
| Dungannon |
| Co. Tyrone |
| BT71 7HB |
| COLTON CONCRETE LIMITED (REGISTERED NUMBER: NI057653) |
| Statement of Financial Position |
| 31 JANUARY 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| NON-CURRENT ASSETS |
| Property, plant and equipment | 5 |
| CURRENT ASSETS |
| Inventories | 6 |
| Receivables | 7 |
| Cash at bank and in hand |
| PAYABLES |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PAYABLES |
| Amounts falling due after more than one year |
9 |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| GOVERNMENT GRANTS | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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. |
| COLTON CONCRETE LIMITED (REGISTERED NUMBER: NI057653) |
| Statement of Financial Position - continued |
| 31 JANUARY 2026 |
| The financial statements were approved by the director and authorised for issue on |
| COLTON CONCRETE LIMITED (REGISTERED NUMBER: NI057653) |
| Notes to the Financial Statements |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 1. | STATUTORY INFORMATION |
| Colton Concrete Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets. |
| Revenue |
| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Property, plant and equipment and depreciation |
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows: |
| Freehold property | Not depreciated |
| Plant and machinery | 13% Reducing balance |
| Fixture and fittings | 25% Reducing balance |
| Motor vehicles | 25% Reducing balance |
| The carrying values of property, plant and equipment are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable. |
| Inventories |
| Inventories are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling. |
| Cash and cash equivalents |
| Cash and cash equivalents includes cash in hand and deposits held at call with banks. |
| Taxation |
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. |
| Foreign currencies |
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement. |
| COLTON CONCRETE LIMITED (REGISTERED NUMBER: NI057653) |
| Notes to the Financial Statements - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 3. | ACCOUNTING POLICIES - continued |
| 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 Income Statement in the period to which they relate. |
| Cash flow statement |
| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company. |
| Borrowing costs |
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. |
| Ordinary share capital |
| The ordinary share capital of the company is presented as equity. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | PROPERTY, PLANT AND EQUIPMENT |
| Fixtures |
| Freehold | Plant and | and | Motor |
| property | machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 February 2025 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| 6. | INVENTORIES |
| 2026 | 2025 |
| £ | £ |
| Finished goods |
| COLTON CONCRETE LIMITED (REGISTERED NUMBER: NI057653) |
| Notes to the Financial Statements - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 7. | RECEIVABLES |
| 2026 | 2025 |
| £ | £ |
| Trade receivables |
| Other receivables | - | 14,842 |
| Prepayments |
| 8. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Trade payables |
| Taxation and social security |
| Other payables |
| 9. | PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary | 1 | 2 | 2 |