02286660 false the manufacture and sale of concrete parts and related products 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-12-31 http://www.companieshouse.gov.uk/cd:Director1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2024-12-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-12-31 http://www.companieshouse.gov.uk/cd:Director2 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2025-12-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-12-31 http://www.companieshouse.gov.uk/2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:FRS102 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2025-12-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2024-12-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 02286660
D.D. Concrete Limited
ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
Prepared By:
CLS & Co
Accountants
24 Roundbush Crescent
Caerwent
Caldicot
Monmouthshire
NP26 5AG

D.D. Concrete Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
DIRECTORS
David Carl Owen
Robert George Watkins
REGISTERED OFFICE
Blaenant Industrial Estate
Brynmawr
Ebbw Vale
NP23 4NF
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 02286660
ACCOUNTANTS
CLS & Co
Accountants
24 Roundbush Crescent
Caerwent
Caldicot
Monmouthshire
NP26 5AG

D.D. Concrete Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

D.D. Concrete Limited

BALANCE SHEET AT 31/12/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 153,436 |  |  |  | 167,473
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 36,089 |  |  |  | 30,609 |  |
Debtors |  | 5 |  | 17,866 |  |  |  | 13,848 |  |
Cash at bank and in hand |  |  |  | 11,283 |  |  |  | 59,652 |  |
|  |  |  | 65,238 |  |  |  | 104,109 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 94,318 |  |  |  | 109,903 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (29,080) |  |  |  | (5,794)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 124,356 |  |  |  | 161,679
CREDITORS: Amounts falling due after more than one year |  | 7 |  |  |  | 6,743 |  |  |  | 6,846
PROVISIONS FOR LIABILITIES AND CHARGES |  | 8 |  |  |  | 15,743 |  |  |  | 14,269
NET ASSETS |  |  |  |  |  | 101,870 |  |  |  | 140,564
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 8 |  |  |  | 8
Revaluation reserve |  | 1d,10 |  |  |  | 17,630 |  |  |  | 17,630
Profit and loss account |  |  |  |  |  | 84,232 |  |  |  | 122,926
SHAREHOLDERS' FUNDS |  |  |  |  |  | 101,870 |  |  |  | 140,564
For the year ending 31/12/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 12/05/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
David Carl Owen |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

D.D. Concrete Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildings |  | reducing balance 1%
Plant and Machinery |  | reducing balance 15%
Commercial Vehicles |  | reducing balance 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 10).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 10 |  | 10

D.D. Concrete Limited

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Land And |  | Plant and |  | Commercial |  |
|  | Buildings |  | Machinery |  | Vehicles |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/01/2025 |  | 117,199 |  | 359,844 |  | 65,595 |  | 542,638
Additions |  | - |  | 791 |  | - |  | 791
At 31/12/2025 |  | 117,199 |  | 360,635 |  | 65,595 |  | 543,429
Depreciation |  |  |  |  |  |  |  |
At 01/01/2025 |  | 26,892 |  | 304,985 |  | 43,288 |  | 375,165
For the year |  | 903 |  | 8,348 |  | 5,577 |  | 14,828
At 31/12/2025 |  | 27,795 |  | 313,333 |  | 48,865 |  | 389,993
Net Book Amounts |  |  |  |  |  |  |  |
At 31/12/2025 |  | 89,404 |  | 47,302 |  | 16,730 |  | 153,436
At 31/12/2024 |  | 90,307 |  | 54,859 |  | 22,307 |  | 167,473

4. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 36,089 |  | 30,609
|  |  |  | 36,089 |  | 30,609

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 17,866 |  | 13,848
|  |  |  | 17,866 |  | 13,848

D.D. Concrete Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 22,340 |  | 7,023
VAT |  |  |  | 9,645 |  | 19,481
PAYE control |  |  |  | 4,844 |  | 3,540
Directors current account |  |  |  | 590 |  | 4,807
Bank Loan |  |  |  | 4,821 |  | 9,952
Trade creditors |  |  |  | 41,820 |  | 44,405
Other creditors |  |  |  | 10,258 |  | 20,695
|  |  |  | 94,318 |  | 109,903

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Grants >1yr |  |  |  | 6,743 |  | 6,846
|  |  |  | 6,743 |  | 6,846

8. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 15,743 |  | 14,269
|  |  |  | 15,743 |  | 14,269

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
8 Ordinary shares of £1 each |  |  |  | 8 |  | 8
|  |  |  | 8 |  | 8

D.D. Concrete Limited

10. REVALUATION RESERVE |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Revaluation reserve |  |  |  | 17,630 |  | 17,630
|  |  |  | 17,630 |  | 17,630