CEMPUMP LTD

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

M N L Beardmore

B D Sutton

R Williams

J C Stevens

REGISTERED OFFICE:

180 Derby Road

Denby

Ripley

Derbyshire

DE5 8RD

REGISTERED NUMBER:

07903274 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

The directors present their report with the financial statements of the company for the year ended 28 February 2026.

REVIEW OF BUSINESS

Despite widespread uncertainty within the construction industry, the Directors are pleased to report that the Company delivered increased turnover and improved profitability during the year ended 28 February 2026.

The Directors continued to invest in the business, particularly through the recruitment and development of additional staff. This was considered a mid- to long-term investment designed to strengthen existing operations while providing the additional management and operational capacity required to support future growth.

The benefits of this investment have started to materialise during 2026. The additional resources have enabled the Company to develop further opportunities within the commercial construction sector alongside its established areas of business. The Directors believe this will provide a more balanced mix of projects and customers, contributing to the long-term resilience of the Company.

The Company’s strategy remains focused on controlled and sustainable growth. The Directors intend to continue developing the commercial side of the business while maintaining the strength of its existing customer base and core activities. Future investments will be carefully considered to ensure that growth remains supported by appropriate resources and that we continue to deliver an acceptable level of profitability.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 March 2025 to the date of this report.

M N L Beardmore

B D Sutton

R Williams

J C Stevens

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M N L Beardmore - Director

8 September 2026

FIXED ASSETS

Intangible assets

4

24,750

27,750

Tangible assets

5

653,542

724,294

Investments

6

60

60

678,352

752,104

CURRENT ASSETS

Stocks

8,000

8,000

Debtors

7

462,989

355,767

Cash at bank and in hand

104,383

154,170

575,372

517,937

CREDITORS

Amounts falling due within one year

8

598,543

501,420

NET CURRENT (LIABILITIES)/ASSETS

(23,171

)

16,517

TOTAL ASSETS LESS CURRENT LIABILITIES

655,181

768,621

CREDITORS

Amounts falling due after more than one year

9

(254,407

)

(336,189

)

PROVISIONS FOR LIABILITIES

12

(163,400

)

(181,100

)

NET ASSETS

237,374

251,332

CAPITAL AND RESERVES

Called up share capital

13

103

103

Retained earnings

237,271

251,229

SHAREHOLDERS' FUNDS

237,374

251,332

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 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 8 September 2026 and were signed on its behalf by:

B D Sutton - Director

1.	STATUTORY INFORMATION

Cempump Ltd 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

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.

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

-

15% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

15% on cost

Computer equipment

-

33% on cost

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

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.

Going concern

The directors have reviewed the Company's financial position and cash flow projections and are satisfied that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors consider it appropriate to adopt the going concern basis in preparing these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

30,000

AMORTISATION

At 1 March 2025

2,250

Charge for year

3,000

At 28 February 2026

5,250

NET BOOK VALUE

At 28 February 2026

24,750

At 28 February 2025

27,750

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

1,094,661

3,034

124,993

11,384

1,234,072

Additions

8,659

2,865

73,895

1,241

86,660

Disposals

-

-

(123,000

)

-

(123,000

)

Reclassification/transfer

(1,036,988

)

-

1,036,988

-

-

At 28 February 2026

66,332

5,899

1,112,876

12,625

1,197,732

DEPRECIATION

At 1 March 2025

429,867

1,903

72,210

5,798

509,778

Charge for year

6,183

533

147,797

2,899

157,412

Eliminated on disposal

-

-

(123,000

)

-

(123,000

)

Reclassification/transfer

(387,008

)

-

387,008

-

-

At 28 February 2026

49,042

2,436

484,015

8,697

544,190

NET BOOK VALUE

At 28 February 2026

17,290

3,463

628,861

3,928

653,542

At 28 February 2025

664,794

1,131

52,783

5,586

724,294

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 March 2025

and 28 February 2026

60

NET BOOK VALUE

At 28 February 2026

60

At 28 February 2025

60

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

257,365

230,754

Amounts owed by group undertakings

198,899

102,002

Other debtors

6,725

23,011

462,989

355,767

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 10)

146,154

152,174

Trade creditors

238,931

272,594

Taxation and social security

106,170

18,173

Other creditors

107,288

58,479

598,543

501,420

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 10)

254,407

336,189

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

146,154

152,174

Between one and five years

254,407

336,189

400,561

488,363

Non-cancellable

operating leases

2026

2025

£

£

Within one year

30,131

15,145

Between one and five years

75,765

-

In more than five years

28,771

-

134,667

15,145

11.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

400,561

488,363

Assets financed under hire purchase agreements are secured on the individual assets concerned.

12.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

163,400

181,100

Deferred

tax

£

Balance at 1 March 2025

181,100

Provided during year

(17,700

)

Balance at 28 February 2026

163,400

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

3

Ordinary

£1

3

3

100

Ordinary B

£1

100

100

103

103