REGISTERED NUMBER: 12546918 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Wakefield Sand And Gravel Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D M Beaumont

REGISTERED OFFICE:

Wakefield Sand & Gravel

C/o Newlay Concrete Ltd

Calder Road, Ravensthorpe

Dewsbury

West Yorkshire

WF12 9HY

REGISTERED NUMBER:

12546918 (England and Wales)

ACCOUNTANTS:

BK Plus Ltd

Abacus House

Pennine Business Park

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Tangible assets

4

3,834,270

-

CURRENT ASSETS

Debtors

5

320,388

-

Cash at bank and in hand

408

1

320,796

1

CREDITORS

Amounts falling due within one year

6

3,052,628

-

NET CURRENT (LIABILITIES)/ASSETS

(2,731,832

)

1

TOTAL ASSETS LESS CURRENT LIABILITIES

1,102,438

1

CREDITORS

Amounts falling due after more than one year

7

592,866

-

NET ASSETS

509,572

1

CAPITAL AND RESERVES

Called up share capital

100

1

Revaluation reserve

8

533,044

-

Retained earnings

(23,572

)

-

SHAREHOLDERS' FUNDS

509,572

1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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 29 May 2026 and were signed by:

Mr D M Beaumont - Director

1.	STATUTORY INFORMATION

Wakefield Sand And Gravel 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 as modified by the revaluation of certain assets.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

At each reporting date the company assess whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery - 10% on reducing balance.

Motor vehicles - 25% on reducing balance.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST OR VALUATION

Additions

2,966,956

350,000

5,000

3,321,956

Revaluations

533,044

-

-

533,044

At 30 April 2025

3,500,000

350,000

5,000

3,855,000

DEPRECIATION

Charge for year

-

20,417

313

20,730

At 30 April 2025

-

20,417

313

20,730

NET BOOK VALUE

At 30 April 2025

3,500,000

329,583

4,687

3,834,270

Cost or valuation at 30 April 2025 is represented by:

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

Valuation in 2025

3,500,000

350,000

5,000

3,855,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Amounts owed by associates

76,296

-

Other debtors

244,092

-

320,388

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

136,877

-

Trade creditors

678,649

-

Amounts owed to associates

2,235,127

-

Other creditors

1,975

-

3,052,628

-

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

592,866

-

8.

RESERVES

Revaluation

reserve

£

Revaluation

533,044

At 30 April 2025

533,044

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D M Beaumont.