REGISTERED NUMBER: 06765411 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BRINKLOW QUARRY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J M Aston

A M Aston

D W Aston

SECRETARY:

A M Aston

REGISTERED OFFICE:

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

REGISTERED NUMBER:

06765411 (England and Wales)

ACCOUNTANTS:

Philip Barnes & Co Limited

Chartered Accountants

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Intangible assets

4

7,728,607

8,185,308

Tangible assets

5

15,658,718

15,668,666

Investment property

6

1,000,000

1,000,000

24,387,325

24,853,974

CURRENT ASSETS

Stocks

57,579

68,437

Debtors

7

1,709,621

1,666,101

Cash at bank and in hand

279,720

216,435

2,046,920

1,950,973

CREDITORS

Amounts falling due within one year

8

1,664,355

2,027,989

NET CURRENT ASSETS/(LIABILITIES)

382,565

(77,016

)

TOTAL ASSETS LESS CURRENT LIABILITIES

24,769,890

24,776,958

CREDITORS

Amounts falling due after more than one year

9

(7,795,029

)

(7,927,140

)

PROVISIONS FOR LIABILITIES

(2,590,000

)

(2,695,000

)

NET ASSETS

14,384,861

14,154,818

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

11

9,886,589

10,342,425

Retained earnings

11

4,498,172

3,812,293

14,384,861

14,154,818

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

A M Aston - Director

1.	STATUTORY INFORMATION

Brinklow Quarry 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 as modified by the revaluation of certain assets.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets - mineral rights

Mineral rights are measured at fair value and are adjusted in line with the quantities of minerals extracted each year.

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

-

15% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 Profit and Loss Account, 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

The average number of employees during the year was 24 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST OR VALUATION

At 1 April 2025

8,187,904

Revaluations

(455,836

)

At 31 March 2026

7,732,068

AMORTISATION

At 1 April 2025

2,596

Charge for year

865

At 31 March 2026

3,461

NET BOOK VALUE

At 31 March 2026

7,728,607

At 31 March 2025

8,185,308

Cost or valuation at 31 March 2026 is represented by:

Other

intangible

assets

£

Valuation in 2020

(552,616

)

Valuation in 2021

(616,211

)

Valuation in 2022

(573,555

)

Valuation in 2023

(369,026

)

Valuation in 2024

(255,788

)

Valuation in 2025

819,026

Valuation in 2026

(455,836

)

Cost

9,736,074

7,732,068

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2025

12,855,574

6,285,938

18,045

19,159,557

Additions

24,562

490,955

2,400

517,917

Disposals

-

(10,083

)

-

(10,083

)

At 31 March 2026

12,880,136

6,766,810

20,445

19,667,391

DEPRECIATION

At 1 April 2025

-

3,479,508

11,383

3,490,891

Charge for year

-

519,136

646

519,782

Eliminated on disposal

-

(2,000

)

-

(2,000

)

Reclassification/transfer

-

(5,523

)

5,523

-

At 31 March 2026

-

3,991,121

17,552

4,008,673

NET BOOK VALUE

At 31 March 2026

12,880,136

2,775,689

2,893

15,658,718

At 31 March 2025

12,855,574

2,806,430

6,662

15,668,666

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

Plant and

machinery

£

COST

At 1 April 2025

2,293,875

Disposals

(5,083

)

Transfer to ownership

(1,291,250

)

At 31 March 2026

997,542

DEPRECIATION

At 1 April 2025

1,211,800

Charge for year

150,393

Transfer to ownership

(825,877

)

At 31 March 2026

536,316

NET BOOK VALUE

At 31 March 2026

461,226

At 31 March 2025

1,082,075

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,000,000

NET BOOK VALUE

At 31 March 2026

1,000,000

At 31 March 2025

1,000,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2022

30,256

Valuation in 2024

50,000

Cost

919,744

1,000,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,037,694

1,046,434

Other debtors

671,927

619,667

1,709,621

1,666,101

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

525,233

490,540

Hire purchase contracts

153,850

320,737

Trade creditors

440,675

588,779

Taxation and social security

317,590

361,243

Other creditors

227,007

266,690

1,664,355

2,027,989

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

7,593,361

7,562,666

Hire purchase contracts

51,668

205,474

Other creditors

150,000

159,000

7,795,029

7,927,140

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

5,185,021

5,433,110

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

8,118,594

8,053,206

Hire purchase contracts

205,518

526,211

8,324,112

8,579,417

The bank loans are secured against the company's land and property, together with a fixed and floating charge over all assets.

The hire purchase liabilities are secured against the assets financed.

11.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2025

3,812,293

10,342,425

14,154,718

Profit for the year

685,879

685,879

Transfer

-

(455,836

)

(455,836

)

At 31 March 2026

4,498,172

9,886,589

14,384,761

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other creditors are amounts owed to directors totalling £20,132 (2025: £51,212) due within one year and £150,000 (2025: £159,000) due more than one year.

13.	RELATED PARTY DISCLOSURES

Included within other debtors are amounts totalling £466,213 (2025: £434,693) owed by businesses within which the directors have controlling interests.