REGISTERED NUMBER: 03827793 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2025

for

Chorley Sand & Aggregates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I Ashburn

Mr S Ashburn

Ms S M Moffatt

REGISTERED OFFICE:

Rigby House Farm

The Common

Adlington

Chorley

Lancashire

PR7 4DS

REGISTERED NUMBER:

03827793 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

BANKERS:

Lloyds TSB Bank plc

2-6 Market Street

Wigan

WNA 1JN

FIXED ASSETS

Tangible assets

4

2,138,820

2,132,987

CURRENT ASSETS

Debtors

5

1,109,351

948,512

Cash at bank and in hand

397,796

619,674

1,507,147

1,568,186

CREDITORS

Amounts falling due within one year

6

325,001

464,866

NET CURRENT ASSETS

1,182,146

1,103,320

TOTAL ASSETS LESS CURRENT LIABILITIES

3,320,966

3,236,307

CREDITORS

Amounts falling due after more than one year

7

(435,948

)

(432,900

)

PROVISIONS FOR LIABILITIES

(313,052

)

(310,647

)

NET ASSETS

2,571,966

2,492,760

CAPITAL AND RESERVES

Called up share capital

202

202

Retained earnings

2,571,764

2,492,558

SHAREHOLDERS' FUNDS

2,571,966

2,492,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th August 2026 and were signed on its behalf by:

Mr I Ashburn - Director

1.	STATUTORY INFORMATION

Chorley Sand & Aggregates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.

Land and buildings

-

2% on cost and not provided

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st January 2025

920,591

3,015,352

3,935,943

Additions

-

297,875

297,875

Disposals

-

(187,485

)

(187,485

)

At 31st December 2025

920,591

3,125,742

4,046,333

DEPRECIATION

At 1st January 2025

49,174

1,753,782

1,802,956

Charge for year

2,650

197,761

200,411

Eliminated on disposal

-

(95,854

)

(95,854

)

At 31st December 2025

51,824

1,855,689

1,907,513

NET BOOK VALUE

At 31st December 2025

868,767

1,270,053

2,138,820

At 31st December 2024

871,417

1,261,570

2,132,987

Included in cost of land and buildings is freehold land of £ 887,687 (2024 - £ 887,687 ) which is not depreciated.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st January 2025

611,000

Additions

170,000

Transfer to ownership

(285,000

)

At 31st December 2025

496,000

DEPRECIATION

At 1st January 2025

241,800

Charge for year

57,506

Transfer to ownership

(150,176

)

At 31st December 2025

149,130

NET BOOK VALUE

At 31st December 2025

346,870

At 31st December 2024

369,200

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

267,483

311,661

Other debtors

841,868

636,851

1,109,351

948,512

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

46,329

42,384

Hire purchase contracts

94,200

86,200

Trade creditors

40,985

153,437

Taxation and social security

125,129

159,129

Other creditors

18,358

23,716

325,001

464,866

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

328,198

375,450

Hire purchase contracts

107,750

57,450

435,948

432,900

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

112,278

174,077

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

374,527

417,834

Hire purchase contracts

201,950

143,650

576,477

561,484

The bank loan is secured against specific land and a fixed and floating charge over the company.

The hire purchase agreements are secured against specific fixed assets.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025

2024

£

£

Mr S Ashburn

Balance outstanding at start of year

180,000

180,000

Amounts advanced

150,000

-

Amounts repaid

(4,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

326,000

180,000

Interest is charged by the company at HMRC's official rates of interest on the directors' loan account balance.

10.	RELATED PARTY DISCLOSURES

Ashburn Brothers Limited is a company related by common control. At 31st December 2025 £11,263 (2024- £11,263) was due to Ashburn Brothers Limited and is included on Other Creditors.

S & I Investments Limited is company related by common control. As at 31st December 2025 £358,802 (2024 - £358,802) was due to Chorley Sand Limited and is included in Other Debtors.

11.	ULTIMATE CONTROLLING PARTY

The company was under the ultimate control of the directors.