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Company No: 08151384 (England and Wales)

# UK AGGREGATES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

UK AGGREGATES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

UK AGGREGATES LIMITED

## COMPANY INFORMATION

For the financial year ended 31 August 2025
UK AGGREGATES LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 August 2025

DIRECTORS | Joshua Coleman
| James Nash

SECRETARIES | Maria-Luisa Coleman
| Katie-Ann Nash

REGISTERED OFFICE | 2 Leman Street
| London
| E1W 9US
| United Kingdom

COMPANY NUMBER | 08151384 (England and Wales)

ACCOUNTANT | Gravita Essex Limited
| Kings House
| 101-135 Kings Road
| Brentwood
| Essex
| CM14 4DR
| United Kingdom

UK AGGREGATES LIMITED

## BALANCE SHEET

As at 31 August 2025
UK AGGREGATES LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 0 |  | 4,303
Tangible assets | 4 | 99,308 |  | 127,488
Investments | 5 | 19,951 |  | 19,951
|  | 119,259 |  | 151,742
Current assets |  |  |  |
Stocks |  | 706,150 |  | 512,342
Debtors | 6 | 393,852 |  | 452,107
Cash at bank and in hand |  | 639,473 |  | 558,815
|  | 1,739,475 |  | 1,523,264
Creditors: amounts falling due within one year | 7 | ( 604,560) |  | ( 419,501)
Net current assets |  | 1,134,915 |  | 1,103,763
Total assets less current liabilities |  | 1,254,174 |  | 1,255,505
Provision for liabilities |  | ( 21,592) |  | ( 27,927)
Net assets |  | 1,232,582 |  | 1,227,578
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 1,232,482 |  | 1,227,478
Total shareholders' funds |  | 1,232,582 |  | 1,227,578

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of UK Aggregates Limited (registered number: 08151384) were approved and authorised for issue by the Board of Directors on 11 May 2026. They were signed on its behalf by:

Joshua Coleman Director |

UK AGGREGATES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
UK AGGREGATES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

UK Aggregates Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 15 years straight line

###### Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 15 years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | depreciated over the life of the lease
Plant and machinery etc. | 25 % reducing balance
| 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Research and development

Research and development expenditure is written off in the year in which it is incurred.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 9 |  | 10

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 September 2024 | 100,034 |  | 100,034
At 31 August 2025 | 100,034 |  | 100,034
Accumulated amortisation |  |  |
At 01 September 2024 | 95,731 |  | 95,731
Charge for the financial year | 4,303 |  | 4,303
At 31 August 2025 | 100,034 |  | 100,034
Net book value |  |  |
At 31 August 2025 | 0 |  | 0
At 31 August 2024 | 4,303 |  | 4,303

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 September 2024 | 7,413 |  | 432,835 |  | 440,248
Additions | 0 |  | 4,273 |  | 4,273
At 31 August 2025 | 7,413 |  | 437,108 |  | 444,521
Accumulated depreciation |  |  |  |  |
At 01 September 2024 | 7,413 |  | 305,347 |  | 312,760
Charge for the financial year | 0 |  | 32,453 |  | 32,453
At 31 August 2025 | 7,413 |  | 337,800 |  | 345,213
Net book value |  |  |  |  |
At 31 August 2025 | 0 |  | 99,308 |  | 99,308
At 31 August 2024 | 0 |  | 127,488 |  | 127,488

#### 5. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 September 2024 | 19,951 |  | 19,951
At 31 August 2025 | 19,951 |  | 19,951
Carrying value at 31 August 2025 | 19,951 |  | 19,951
Carrying value at 31 August 2024 | 19,951 |  | 19,951

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 205,777 |  | 77,261
Amounts owed by related parties | 0 |  | 141
Other debtors | 188,075 |  | 374,705
| 393,852 |  | 452,107

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 228,986 |  | 124,357
Amounts owed to related parties | 112,359 |  | 56,000
Taxation and social security | 124,514 |  | 114,762
Other creditors | 138,701 |  | 124,382
| 604,560 |  | 419,501

#### 8. Financial commitments

Other financial commitments

| 2025 |  | 2024
| £ |  | £
Property lease | 1,070,490 |  | 1,196,430

#### 9. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Advances or credits given | 90,781 |  | 290,060
Repayments received | (290,000) |  | (209,000)

At the year end the balance owing to the company was £90,145 (2024: £289,364). The loan is repayable on demand. Interest is charged on loans at the rate set HMRC.