REGISTERED NUMBER: 14586025 (England and Wales)

BECK AGGREGATES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W G Beck

REGISTERED OFFICE:

J3 Business Park

Carr Hill

Doncaster

South Yorkshire

DN4 8DE

REGISTERED NUMBER:

14586025 (England and Wales)

ACCOUNTANTS:

W H Prior

Chartered Certified Accountants

Railway Court

Off Ten Pound Walk

Doncaster

South Yorkshire

DN4 5FB

BANKERS:

HSBC

1 High Street

Doncaster

South Yorkshire

DN1 1EE

FIXED ASSETS

Intangible assets

4

3,422

4,563

Tangible assets

5

525,337

600,088

528,759

604,651

CURRENT ASSETS

Stocks

35,006

33,854

Debtors

6

133,128

79,965

Cash at bank and in hand

358,527

353,478

526,661

467,297

CREDITORS

Amounts falling due within one year

7

441,696

522,399

NET CURRENT ASSETS/(LIABILITIES)

84,965

(55,102

)

TOTAL ASSETS LESS CURRENT LIABILITIES

613,724

549,549

CREDITORS

Amounts falling due after more than one year

8

(298,284

)

(362,974

)

PROVISIONS FOR LIABILITIES

(46,979

)

(61,824

)

NET ASSETS

268,461

124,751

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

267,461

123,751

SHAREHOLDERS' FUNDS

268,461

124,751

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1st September 2026 and were signed by:

W G Beck - Director

1.	STATUTORY INFORMATION

Beck 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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods - Turnover from the sale of goods is recognised at the point of sale.

Rendering of services - Turnover from the provision of services is recognised on completion of the service and, for engagements spanning the balance sheet date, it is recognised by reference to the stage of completion at the balance sheet date.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website build costs is being amortised evenly over its estimated useful life of five years.

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

-

at varying rates on cost

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 20% on reducing balance and 15% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 4 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st April 2025

and 31st March 2026

5,704

AMORTISATION

At 1st April 2025

1,141

Charge for year

1,141

At 31st March 2026

2,282

NET BOOK VALUE

At 31st March 2026

3,422

At 31st March 2025

4,563

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

289,239

434,988

724,227

Additions

-

6,016

6,016

At 31st March 2026

289,239

441,004

730,243

DEPRECIATION

At 1st April 2025

3,333

120,806

124,139

Charge for year

3,333

77,434

80,767

At 31st March 2026

6,666

198,240

204,906

NET BOOK VALUE

At 31st March 2026

282,573

242,764

525,337

At 31st March 2025

285,906

314,182

600,088

Included in cost of land and buildings is freehold land of £ 239,239 (2025 - £ 239,239 ) 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 April 2025

and 31st March 2026

301,500

DEPRECIATION

At 1st April 2025

68,115

Charge for year

58,345

At 31st March 2026

126,460

NET BOOK VALUE

At 31st March 2026

175,040

At 31st March 2025

233,385

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

119,215

77,987

Other debtors

13,913

1,978

133,128

79,965

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,889

7,316

Hire purchase contracts (see note 9)

56,800

57,268

Trade creditors

97,343

86,636

Taxation and social security

82,488

16,232

Other creditors

197,176

354,947

441,696

522,399

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

180,795

188,684

Hire purchase contracts (see note 9)

117,489

174,290

298,284

362,974

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

142,563

153,227

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

56,800

57,268

Between one and five years

117,489

174,290

174,289

231,558

Non-cancellable

operating leases

2026

2025

£

£

Within one year

35,000

6,250

Between one and five years

119,583

-

154,583

6,250

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

188,684

196,000

Hire purchase contracts

174,289

231,558

362,973

427,558

The hire purchase contracts are secured over the assets subject to those agreements. The bank loan is secured by means of a fixed and floating charge over the assets and undertaking of the company and by means of a fixed charge over the freehold premises acquired by the company during the year using such funding.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025:

2026

2025

£

£

W G Beck

Balance outstanding at start of year

(160,949

)

(9,440

)

Amounts advanced

160,651

-

Amounts repaid

-

(151,509

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(298

)

(160,949

)

12.	ULTIMATE CONTROLLING PARTY

The controlling party is W G Beck.