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Registered number: 10598082
Concrete Polishing Group Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 31 July 2025
Concrete Polishing Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Concrete Polishing Group Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 10598082

| 31 July 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 271,286 |  | 303,202
|  |  | 271,286 |  | 303,202
CURRENT ASSETS
Debtors | 5 | 161,955 |  | 278,861 |
Cash at bank and in hand |  | 20,626 |  | 281 |
|  | 182,581 |  | 279,142 |
Creditors: Amounts Falling Due Within One Year | 6 | (275,507 ) |  | (399,580 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (92,926 ) |  | (120,438 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 178,360 |  | 182,764
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (40,594 ) |  | (57,427 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (50,335 ) |  | (45,030 )
NET ASSETS |  |  | 87,431 |  | 80,307
CAPITAL AND RESERVES
Called up share capital | 9 |  | 99 |  | 99
Profit and Loss Account |  |  | 87,332 |  | 80,208
SHAREHOLDERS' FUNDS |  |  | 87,431 |  | 80,307

Page 1
Page 2
Concrete Polishing Group Limited
Balance Sheet (continued)
As At 31 July 2025
For the period ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

M Clark Director
19 August 2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Concrete Polishing Group Limited
Notes to the Financial Statements
For the Period 1 April 2024 to 31 July 2025
Notes to the Financial Statements
1. General Information
Concrete Polishing Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10598082 . The registered office is Unit 8, The Trade Shop, Maes Y Clawdd, Oswestry, Shropshire, SY10 8NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 10% reducing balance
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 5% reducing balance
Computer Equipment | 3 years straight line

Depreciation rates for Plant & Machinery and Motor Vehicles were updated on 01/04/2023 from 5% reducing balance and 10% reducing balance respectively to 25% reducing balance.
Page 3
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Concrete Polishing Group Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 31 July 2025
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Financial Instruments
The company applies the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Basic financial assets and liabilities are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets and liabilities classified as receivable or payable within one year are not amortised.
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.6. Foreign Currencies
Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit. Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 4
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Concrete Polishing Group Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 31 July 2025
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2024 | 5,381 | 365,877 | 46,925 | 17,824
Additions | 11,672 | 59,494 | 25,000 | -
Disposals | (5,381 ) | (13,015 ) | (7,825 ) | (17,824 )
As at 31 July 2025 | 11,672 | 412,356 | 64,100 | -
Depreciation
As at 1 April 2024 | 1,850 | 109,991 | 16,449 | 4,758
Provided during the period | 1,358 | 83,002 | 17,028 | -
Disposals | (1,850 ) | (5,654 ) | (4,938 ) | (4,758 )
As at 31 July 2025 | 1,358 | 187,339 | 28,539 | -
Net Book Value
As at 31 July 2025 | 10,314 | 225,017 | 35,561 | -
As at 1 April 2024 | 3,531 | 255,886 | 30,476 | 13,066

Page 5
Page 6
Concrete Polishing Group Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 31 July 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2024 | 379 | 436,386
Additions | 316 | 96,482
Disposals | - | (44,045 )
As at 31 July 2025 | 695 | 488,823
Depreciation
As at 1 April 2024 | 136 | 133,184
Provided during the period | 165 | 101,553
Disposals | - | (17,200 )
As at 31 July 2025 | 301 | 217,537
Net Book Value
As at 31 July 2025 | 394 | 271,286
As at 1 April 2024 | 243 | 303,202

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 31 July 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 10,435 |  | 19,788

5. Debtors

| 31 July 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 70,887 |  | 163,835
Other debtors | 91,068 |  | 115,026
| 161,955 |  | 278,861

Page 6
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Concrete Polishing Group Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 31 July 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 July 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,068 |  | 5,487
Trade creditors | 83,313 |  | 78,897
Bank loans and overdrafts | - |  | 9,869
Other taxes and social security | 152,477 |  | 151,089
Other creditors | 36,649 |  | 154,238
| 275,507 |  | 399,580

7. Creditors: Amounts Falling Due After More Than One Year

| 31 July 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 4,702
Bank loans | 23,594 |  | 13,725
Other creditors | 17,000 |  | 39,000
| 40,594 |  | 57,427

8. Obligations Under Finance Leases and Hire Purchase

| 31 July 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 3,068 |  | 5,487
Later than one year and not later than five years | - |  | 4,702
| 3,068 |  | 10,189
| 3,068 |  | 10,189

9. Share Capital

| 31 July 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 99 |  | 99

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Concrete Polishing Group Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 31 July 2025
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 July 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 31,458 |  | -
Later than one year and not later than five years | 121,028 |  | -
Later than five years | 17,250 |  | -
| 169,736 |  | -

11. Directors Advances, Credits and Guarantees
During the period the company made advances to the Director totalling £155,663 and recevied repayments totalling £107,758. The balance outstanding at the period end was £19,828 and is shown within other debtors. (2024: £28,077 shown within other creditors). The loan is unsecured and repayable on demand.
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