Mainland Aggregates Limited - Filleted accounts

Registered number

06736225

Mainland Aggregates Limited

Accounts

30 April 2026

Mainland Aggregates Limited
Registered number:		06736225
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		205,782			270,560

Current assets
Stocks		209,698			210,674
Debtors	4	176,819			225,866
Cash at bank and in hand		318,375			438,161
		704,892			874,701

Creditors: amounts falling due within one year	5	(319,155)			(539,698)

Net current assets			385,737			335,003

Total assets less current liabilities			591,519			605,563


Provisions for liabilities			(26,248)			(40,834)


Net assets			565,271			564,729

Capital and reserves
Called up share capital			100			100
Profit and loss account			565,171			564,629

Shareholders' funds			565,271			564,729

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S J Chambers
Director
Approved by the board on 16 July 2026

Mainland Aggregates Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% on reducing balance
	Motor vehicles			25% on reducing balance
	Office equipment and fixtures			33% and 15% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		5


3	Tangible fixed assets
		Office Equipment and fixtures		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	18,040		267,220		114,068		399,328
	Additions	2,987		-		-		2,987
	At 30 April 2026	21,027		267,220		114,068		402,315

	Depreciation
	At 1 May 2025	11,122		91,505		26,141		128,768
	Charge for the year	1,854		43,929		21,982		67,765
	At 30 April 2026	12,976		135,434		48,123		196,533

	Net book value
	At 30 April 2026	8,051		131,786		65,945		205,782
	At 30 April 2025	6,918		175,715		87,927		270,560


4	Debtors					2026		2025
£							£

	Trade debtors					148,518		200,623
	Prepayments					28,203		25,145
	Other debtors					98		98
						176,819		225,866


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					-		77,607
	Trade creditors					220,632		318,546
	Taxation and social security costs					89,904		85,752
	Other creditors					8,619		57,793
						319,155		539,698


6	Controlling party

	The company is controlled by its directors as detailed in the directors' report.


7	Other information

	Mainland Aggregates Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 Goldington Road
	Bedford
	MK40 3JY