Concrete Cutters Limited - Filleted accounts

Registered number

07520707

Concrete Cutters Limited

Unaudited Filleted Accounts

28 February 2026

Concrete Cutters Limited
Registered number:		07520707
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		689,066			656,450

Current assets
Debtors	4	539,362			586,582
Cash at bank and in hand		691,189			580,167
		1,230,551			1,166,749

Creditors: amounts falling due within one year	5	(636,392)			(625,827)

Net current assets			594,159			540,922

Total assets less current liabilities			1,283,225			1,197,372

Creditors: amounts falling due after more than one year	6		(148,886)			(253,788)

Provisions for liabilities			(172,265)			(124,726)


Net assets			962,074			818,858

Capital and reserves
Called up share capital			100			100
Profit and loss account			961,974			818,758

Shareholders' funds			962,074			818,858

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.




Christopher Clay
Director
Approved by the board on 30 June 2026

Concrete Cutters Limited
Notes to the Accounts
for the year ended 28 February 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			over 5 years
	Motor Vehicles			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	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					16		14


3	Tangible fixed assets
		Plant & Machinery		Motor Vehicles		Computer Equipment		Total
£			£		£		£
	Cost
	At 1 March 2025	755,377		550,906		58,875		1,365,158
	Additions	140,031		75,624		11,037		226,692
	Disposals	(57,732)		-		-		(57,732)
	At 28 February 2026	837,676		626,530		69,912		1,534,118

	Depreciation
	At 1 March 2025	447,018		203,768		57,922		708,708
	Charge for the year	93,821		99,158		1,097		194,076
	On disposals	(57,732)		-		-		(57,732)
	At 28 February 2026	483,107		302,926		59,019		845,052

	Net book value
	At 28 February 2026	354,569		323,604		10,893		689,066
	At 28 February 2025	308,359		347,138		953		656,450


4	Debtors					2026		2025
£							£

	Trade debtors					477,313		372,481
	Other debtors					62,049		214,101
						539,362		586,582


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

	Obligations under finance lease and hire purchase contracts					166,386		180,927
	Trade creditors					240,206		121,644
	Taxation and social security costs					77,623		32,540
	Other creditors					152,177		290,716
						636,392		625,827


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					148,886		253,788


7	Other financial commitments					2026		2025
£							£

	Total future minimum payments under non-cancellable operating leases					567,900		-


8	Other information

	Concrete Cutters Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 7 Ashford Industrial Estate
	Shield Road
	Ashford
	TW15 1AU