02286660falsethe manufacture and sale of concrete parts and related products2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/cd:Director22025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-12-31iso4217:GBPxbrli:sharesxbrli: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 THEYEARENDED31/12/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
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
20252024
Notes££
FIXED ASSETS
Tangible assets3153,436167,473
CURRENT ASSETS
Stock36,08930,609
Debtors517,86613,848
Cash at bank and in hand11,28359,652
65,238104,109
CREDITORS: Amounts falling due within one year694,318109,903
NET CURRENT LIABILITIES(29,080)(5,794)
TOTAL ASSETS LESS CURRENT LIABILITIES124,356161,679
CREDITORS: Amounts falling due after more than one year76,7436,846
PROVISIONS FOR LIABILITIES AND CHARGES815,74314,269
NET ASSETS101,870140,564
CAPITAL AND RESERVES
Called up share capital988
Revaluation reserve1d,1017,63017,630
Profit and loss account84,232122,926
SHAREHOLDERS' FUNDS101,870140,564
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 Buildingsreducing balance 1%
Plant and Machineryreducing balance 15%
Commercial Vehiclesreducing 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
20252024
No.No.
Average number of employees1010
D.D. Concrete Limited
3. TANGIBLE FIXED ASSETS
Land AndPlant andCommercial
BuildingsMachineryVehiclesTotal
££££
Cost
At 01/01/2025117,199359,84465,595542,638
Additions-791-791
At 31/12/2025117,199360,63565,595543,429
Depreciation
At 01/01/202526,892304,98543,288375,165
For the year9038,3485,57714,828
At 31/12/202527,795313,33348,865389,993
Net Book Amounts
At 31/12/202589,40447,30216,730153,436
At 31/12/202490,30754,85922,307167,473
4. STOCK 20252024
££
Stock comprises:
Stock36,08930,609
36,08930,609
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors17,86613,848
17,86613,848
D.D. Concrete Limited
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax22,3407,023
VAT9,64519,481
PAYE control4,8443,540
Directors current account5904,807
Bank Loan4,8219,952
Trade creditors41,82044,405
Other creditors10,25820,695
94,318109,903
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Grants >1yr6,7436,846
6,7436,846
8. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation15,74314,269
15,74314,269
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
8 Ordinary shares of £1 each88
88
D.D. Concrete Limited
10. REVALUATION RESERVE 20252024
££
Revaluation reserve17,63017,630
17,63017,630