Kearton Crushing and Screening Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05994246 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

KEARTON CRUSHING AND SCREENING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R W Kearton

REGISTERED OFFICE:

East Roods

Boldron

Barnard Castle

Co. Durham

DL12 9SW

REGISTERED NUMBER:

05994246 (England and Wales)

ACCOUNTANTS:

Mitchells Grievson

Chartered Accountants

Kensington House

3 Kensington

Bishop Auckland

Co. Durham

DL14 6HX

FIXED ASSETS

Tangible assets

4

828,258

985,523

Investments

5

35,000

863,258

1,020,523

CURRENT ASSETS

Debtors

6

1,077,904

1,024,067

Cash at bank

34,486

41,068

1,112,390

1,065,135

CREDITORS

Amounts falling due within one year

7

29,784

39,690

NET CURRENT ASSETS

1,082,606

1,025,445

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,945,864

2,045,968

PROVISIONS FOR LIABILITIES

172,484

211,800

NET ASSETS

1,773,380

1,834,168

CAPITAL AND RESERVES

Called up share capital

3

Retained earnings

1,773,377

1,834,165

1,773,380

1,834,168

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 11 June 2026 and were signed by:

R W Kearton - Director

1.	STATUTORY INFORMATION

Kearton Crushing and Screening Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

20% on reducing balance, 15% on reducing balance and 10% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2025

74,444

2,718,006

2,792,450

Additions

8,800

250,740

259,540

Disposals

-

(632,001

)

(632,001

)

At 31 March 2026

83,244

2,336,745

2,419,989

DEPRECIATION

At 1 April 2025

41,757

1,765,170

1,806,927

Charge for year

7,939

186,333

194,272

Eliminated on disposal

-

(409,468

)

(409,468

)

At 31 March 2026

49,696

1,542,035

1,591,731

NET BOOK VALUE

At 31 March 2026

33,548

794,710

828,258

At 31 March 2025

32,687

952,836

985,523

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

35,000

NET BOOK VALUE

At 31 March 2026

35,000

At 31 March 2025

35,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

73,321

17,818

Other debtors

1,004,583

1,006,249

1,077,904

1,024,067

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

9,924

2,769

Taxation and social security

17,360

29,971

Other creditors

2,500

6,950

29,784

39,690

8.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Kearton Crushing & Screening Holdings Limited, a company incorporated in England and Wales.

The ultimate controlling party is Robert Kearton, by virtue of his shareholding in Kearton Crushing & Screening Holdings Limited.