Composite Decking Supply UK Ltd 31/03/2026 iXBRL

Company registration number: 13192377

Composite Decking Supply UK Ltd

Unaudited filleted financial statements

31 March 2026

Composite Decking Supply UK Ltd

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Composite Decking Supply UK Ltd

Directors and other information


	Directors	Mr Benjamin Powney
		Mrs Rebecca Powney


	Company number	13192377


	Registered office	King's Yard
		The Street
		Kingston, Canterbury
		Kent
		CT4 6JQ


	Accountants	PG Lemon LLP
		134 High Street
		Hythe
		Kent

Composite Decking Supply UK Ltd

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	572,668		592,050
		_______		_______
			572,668		592,050

Current assets
Stocks		133,182		133,182
Debtors	6	24,139		65,264
Investments	7	17,731		17,731
Cash at bank and in hand		53,884		69,121
		_______		_______
		228,936		285,298
Creditors: amounts falling due
within one year	8	( 759,588)		( 830,524)
		_______		_______
Net current liabilities			( 530,652)		( 545,226)
			_______		_______
Total assets less current liabilities			42,016		46,824

			_______		_______
Net assets			42,016		46,824
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			42,006		46,814
			_______		_______
Shareholders funds			42,016		46,824
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 August 2026 , and are signed on behalf of the board by:

Mr Benjamin Powney

Director

Company registration number: 13192377

Composite Decking Supply UK Ltd

Statement of changes in equity

Year ended 31 March 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 10 February 2021	10	67,428	67,438

Profit for the year		10,511	10,511
	_______	_______	_______
Total comprehensive income for the year	-	10,511	10,511

Dividends paid and payable		( 31,125)	( 31,125)
	_______	_______	_______
Total investments by and distributions to owners	-	( 31,125)	( 31,125)

	_______	_______	_______
At 31 March 2025 and 1 April 2025	10	46,814	46,824

Profit for the year		28,192	28,192
	_______	_______	_______
Total comprehensive income for the year	-	28,192	28,192

Dividends paid and payable		( 33,000)	( 33,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 33,000)	( 33,000)

	_______	_______	_______
At 31 March 2026	10	42,006	42,016
	_______	_______	_______

Composite Decking Supply UK Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is King's Yard, The Street, Kingston, Canterbury, Kent, CT4 6JQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 5 (2025: 5 ).

The aggregate payroll costs incurred during the year were:

	2026	2025
	£	£
Wages and salaries	80,606	70,992
Social security costs	9,776	6,236
Other pension costs	1,841	1,373
	_______	_______
	92,223	78,601
	_______	_______

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	543,942	34,204	29,919	93,016	701,081
Additions	-	-	8,201	-	8,201
	_______	_______	_______	_______	_______
At 31 March 2026	543,942	34,204	38,120	93,016	709,282
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	30,600	15,751	10,913	51,768	109,032
Charge for the year	10,200	3,691	5,441	8,250	27,582
	_______	_______	_______	_______	_______
At 31 March 2026	40,800	19,442	16,354	60,018	136,614
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	503,142	14,762	21,766	32,998	572,668
	_______	_______	_______	_______	_______
At 31 March 2025	513,342	18,453	19,006	41,248	592,049
	_______	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	24,139	65,264
	_______	_______

7. Investments

	2026	2025
	£	£
Other investments	17,731	17,731
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	367,185	374,563
Trade creditors	229,358	253,292
Corporation tax	15,451	11,253
Social security and other taxes	54,062	36,571
Other creditors	93,532	154,845
	_______	_______
	759,588	830,524
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Benjamin Powney	( 174,399)	-	61,472	( 112,927)
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Benjamin Powney	( 113,089)	( 61,250)	-	(174,339)
		_______	_______	_______	_______