REGISTERED NUMBER: 01193538 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Castle Concrete Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P J Stephens

Mrs S P Westwood

SECRETARY:

Mrs S P Westwood

REGISTERED OFFICE:

Castle Meadow Road

Nottingham

Nottinghamshire

NG2 1AG

REGISTERED NUMBER:

01193538 (England and Wales)

AUDITORS:

Wright Vigar Limited

Statutory Auditors

Chartered Accountants & Business Advisers

Alexandra House

43 Alexandra St

Nottingham

Nottinghamshire

NG5 1AY

BANKERS:

Barclay Bank PLC

2 High Street

Nottingham

Nottinghamshire

NG2 5JD

FIXED ASSETS

Tangible assets

4

20,519

25,019

CURRENT ASSETS

Stocks

63,625

81,753

Debtors

5

55,528

65,889

Cash at bank and in hand

139,722

71,661

258,875

219,303

CREDITORS

Amounts falling due within one year

6

157,692

151,474

NET CURRENT ASSETS

101,183

67,829

TOTAL ASSETS LESS CURRENT LIABILITIES

121,702

92,848

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

111,702

82,848

121,702

92,848

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 Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

P J Stephens - Director

1.	STATUTORY INFORMATION

Castle Concrete 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Stock valuations and recoverability of trading assets - these involve judgements as to the extent to which provisions are required to account for the risk of irrecoverability or obsolescence.

Turnover

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

Revenue from the sales of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15 - 20% on reducing balance

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

If there is an indication that there has been significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit and loss immediately, to the extent that the reversal does not result in a carry amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 January 2025

21,468

183,215

9,721

214,404

Additions

-

-

749

749

At 31 December 2025

21,468

183,215

10,470

215,153

DEPRECIATION

At 1 January 2025

21,468

158,374

9,543

189,385

Charge for year

-

5,048

201

5,249

At 31 December 2025

21,468

163,422

9,744

194,634

NET BOOK VALUE

At 31 December 2025

-

19,793

726

20,519

At 31 December 2024

-

24,841

178

25,019

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,940

5,522

Amounts owed by group undertakings

10,993

10,993

Other debtors

38,595

49,374

55,528

65,889

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

5,721

Amounts owed to group undertakings

133,982

128,008

Taxation and social security

14,133

10,916

Other creditors

9,577

6,829

157,692

151,474

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Shaw BSc FCA (Senior Statutory Auditor)

for and on behalf of Wright Vigar Limited

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption not to disclose transactions and balances with other group companies on the grounds that it is a wholly owned subsidiary of John A Stephens Holdings Limited.

9.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of John A Stephens Holdings Limited which is registered in England and Wales.

John A Stephens Holdings Limited is the only company in the group that prepares consolidated financial statements that include the results of this company. Copies of the consolidated financial statements are available from Companies House. The registered office of John A Stephens Holdings Limited is that of Castle Concrete Limited.

The company's ultimate controlling party is P J Stephens by virtue of his controlling interest in John A Stephens Holdings Limited.