Southern Concrete Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05084575 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

SOUTHERN CONCRETE SERVICES LTD

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Tangible assets

4

170,147

176,073

Investments

5

100

170,247

176,173

Current assets

Stocks

11,116

30,908

Debtors

6

108,110

219,715

Cash at bank

78,621

187,220

197,847

437,843

Creditors

Amounts falling due within one year

7

164,251

238,843

Net current assets

33,596

199,000

Total assets less current liabilities

203,843

375,173

Creditors

Amounts falling due after more than one year

8

(57,367

)

(91,226

)

Provisions for liabilities

10

(41,121

)

(42,512

)

Net assets

105,355

241,435

Capital and reserves

Called up share capital

11

2

Retained earnings

105,353

241,433

Shareholders' funds

105,355

241,435

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 June 2026 and were signed by:

Mr L D Courage - Director

1.	Statutory information

Southern Concrete Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05084575. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is Unit 27 Slader Business Park, Witney Road, Poole, Dorset, BH17 0GP.

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.

Preparation of consolidated financial statements

The financial statements contain information about Southern Concrete Services Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents amounts receivable, excluding value added tax, in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 taxation

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 13 (2024 - 12 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

Cost

At 1 October 2024

64,333

51,354

205,539

321,226

Additions

15,741

12,110

22,940

50,791

At 30 September 2025

80,074

63,464

228,479

372,017

Depreciation

At 1 October 2024

45,886

30,842

68,425

145,153

Charge for year

8,547

8,156

40,014

56,717

At 30 September 2025

54,433

38,998

108,439

201,870

Net book value

At 30 September 2025

25,641

24,466

120,040

170,147

At 30 September 2024

18,447

20,512

137,114

176,073

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 October 2024

169,631

Additions

22,940

At 30 September 2025

192,571

Depreciation

At 1 October 2024

42,408

Charge for year

37,541

At 30 September 2025

79,949

Net book value

At 30 September 2025

112,622

At 30 September 2024

127,223

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 October 2024

and 30 September 2025

100

Net book value

At 30 September 2025

100

At 30 September 2024

100

6.

Debtors: amounts falling due within one year

2025

2024

£

Trade debtors

43,423

189,751

Amounts owed by group undertakings

-

3,559

Other debtors

1,465

Directors' current accounts

34,468

-

Prepayments and accrued income

28,754

24,940

108,110

219,715

7.

Creditors: amounts falling due within one year

2025

2024

£

Bank loans and overdrafts

10,539

10,231

Hire purchase contracts

34,653

26,509

Trade creditors

54,978

47,261

Amounts owed to group undertakings

22,209

-

Tax

11,264

59,435

Social security and other taxes

9,455

11,230

CIS control

339

2,227

VAT

10,267

68,263

Other creditors

3,441

4,456

Wages and salaries control

3,961

5,739

Directors' current accounts

-

497

Accruals and deferred income

3,145

2,995

164,251

238,843

8.

Creditors: amounts falling due after more than one year

2025

2024

£

Bank loans - 1-2 years

2,683

10,539

Bank loans - 2-5 years

-

2,683

Hire purchase contracts

54,684

78,004

57,367

91,226

9.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

Hire purchase contracts

89,337

104,513

Amounts owing under hire purchase agreements are secured against the assets to which they relate.

All monies due to, or to become due to, HSBC Bank PLC are secured by way of a debenture, dated 9 November 2006, over all the assets of the company.

10.	Provisions for liabilities

2025

2024

£

Deferred tax

Accelerated capital allowances

41,121

42,512

Deferred

tax

£

Balance at 1 October 2024

42,512

Credit to Income statement during year

(1,391

)

Balance at 30 September 2025

41,121

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

2

Ordinary

£1

2

12.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

Mr L D Courage

Balance outstanding at start of year

-

Amounts advanced

34,468

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

34,468

-

The amount outstanding at the balance sheet date was repaid in full within 9 months of the year end.

13.	Ultimate controlling party

The company is under the control of its director, Mr L Courage, who owns 100% of the issued share capital.