Company registration number: 9063727
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
SALT CONSTRUCTION LIMITED
Pages for filing with the Registrar
Company registration number: 9063727
SALT CONSTRUCTION LIMITED
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 37,151 42,304
37,151 42,304
Current assets
Stocks 140,195 169,668
Debtors 5,587 25,396
Cash at bank and in hand 179,595 252,458
325,377 447,522
Creditors: amounts falling due within one year
(243,919) (262,591)
Net current assets 81,458 184,931
Total assets less current liabilities 118,609 227,235
NET ASSETS 118,609 227,235
Capital and reserves
Called up share capital 110 110
Profit and loss account 118,499 227,125
TOTAL EQUITY 118,609 227,235
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 9063727
SALT CONSTRUCTION LIMITED
Balance sheet - continued
as at 30 November 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 21 July 2026 and signed on its behalf by:
Mr M Burnham, Director
21 July 2026
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SALT CONSTRUCTION LIMITED
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
SALT CONSTRUCTION LIMITED is a private company registered in England and Wales. Its registered number is 9063727. The company is limited by shares. Its registered office is 304 LEICESTER ROAD, WIGSTON, LEICESTER, LE18 1JX.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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SALT CONSTRUCTION LIMITED
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 4).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2024 125,791
Additions 7,230
At 30 November 2025 133,021
Depreciation
At 1 December 2024 83,487
Charge for year 12,383
At 30 November 2025 95,870
Net book value
At 30 November 2025 37,151
At 30 November 2024 42,304
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