Registration number: 12565516

North Lincs Sand & Gravel Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

North Lincs Sand & Gravel Ltd

Company Information

Director

R Mills

Company secretary

K Mills

Registered office

Sandtoft Industrial Estate Sandtoft Road Belton Doncaster South Yorkshire DN9 1PN

North Lincs Sand & Gravel Ltd

(Registration number: 12565516)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	6,844
Current assets
Stocks	5	69,378	120,251
Debtors	6	1,744,049	2,678,881
Cash at bank and in hand		1,379,346	487,116
		3,192,773	3,286,248
Creditors: Amounts falling due within one year	7	(1,000,215)	(1,402,988)
Net current assets		2,192,558	1,883,260
Net assets		2,192,558	1,890,104
Capital and reserves
Called up share capital		2	2
Retained earnings		2,192,556	1,890,102
Shareholders' funds		2,192,558	1,890,104

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 August 2026
 

......................................... R Mills Director

North Lincs Sand & Gravel Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The Company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Sandtoft Industrial Estate
Sandtoft Road
Belton
Doncaster
South Yorkshire
DN9 1PN

These financial statements were authorised for issue by the director on 28 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

The financial statements cover the individual entity North Lincs Sand & Gravel Ltd.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the statement of income and retained earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

North Lincs Sand & Gravel Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% straight line
Motor vehicles	25% straight line
Office equipment	33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in the statement of income and retained earnings.

North Lincs Sand & Gravel Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the statement of income and retained earnings on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 20 (2025 - 38).

North Lincs Sand & Gravel Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	178,570	178,570
At 30 April 2026	178,570	178,570
Depreciation
At 1 May 2025	171,726	171,726
Charge for the year	6,844	6,844
At 30 April 2026	178,570	178,570
Carrying amount
At 30 April 2026	-	-
At 30 April 2025	6,844	6,844

5

Stocks

	2026 £	2025 £
Other inventories	69,378	120,251

6

Debtors

Current	Note	2026 £	2025 £
Trade debtors		1,377,268	2,209,675
Amounts owed by related parties		-	6,408
Prepayments		53,327	97,441
Other debtors		313,454	365,357
		1,744,049	2,678,881

North Lincs Sand & Gravel Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		538,130	729,948
Amounts owed to Company undertakings and undertakings in which the Company has a participating interest		43,921	217,161
Taxation and social security		182,085	13,957
Accruals and deferred income		15,504	136,987
Other creditors		220,575	304,935
		1,000,215	1,402,988