ACCOUNTS - Final Accounts preparation

Share capital

As restated

Registered number: 11781645

FCC ENVIRONMENT LOSTOCK LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FCC ENVIRONMENT LOSTOCK LIMITED

COMPANY INFORMATION

Directors	S J Longdon
	F W McKenzie


Registered number	11781645


Registered office	3 Sidings Court
	White Rose Way
	Doncaster
	United Kingdom
	DN4 5NU

FCC ENVIRONMENT LOSTOCK LIMITED

CONTENTS

	Page
Directors' report	1
Balance sheet	2
Notes to the financial statements	3 - 6

FCC ENVIRONMENT LOSTOCK LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Directors present their annual report and the unaudited financial statements of FCC Environment Lostock Limited ("the Company") for the year ended 31 December 2025.

Principal activity

The Company was dormant as defined in section 1169 of the Companies Act 2006 throughout the year and remained dormant at the date of approval of these financial statements.

Directors

The Directors who served during the year were:

S J Longdon

F W McKenzie

Directors' indemnities

During the financial year, qualifying third party indemnity provisions for the benefit of all Directors of the Company were in force and continue to be in force at the date of this report. Such provisions were made by the Company's ultimate parent undertaking, Fomento de Construcciones y Contratas, S.A. ("FCC").

Going concern

The Directors continue to adopt the going concern basis in preparing the financial statements. Full details of the going concern considerations are set out in note 2.

Small companies exemption

This Directors’ report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption provided by section 415A of the Companies Act 2006. As a result of this exemption, the Company has elected not to prepare a separate Strategic Report and Statement of Corporate Governance.

This report was approved by the board and signed on its behalf.

F W McKenzie

Director

Date: 17 September 2026

Page 1

FCC ENVIRONMENT LOSTOCK LIMITED

REGISTERED NUMBER: 11781645

BALANCE SHEET

AS AT 31 DECEMBER 2025

		As restated
	2025	2024
Note	£	£

Current assets
Other receivables	7	101	101
TOTAL ASSETS		101	101

Capital and reserves
Called up share capital	8	101	101
Retained earnings		-	-
TOTAL EQUITY		101	101
TOTAL EQUITY AND LIABILITIES		101	101

The members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

F W McKenzie

Director

Date: 17 September 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2

FCC ENVIRONMENT LOSTOCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

FCC Environment Lostock Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006, registered in England and Wales. The address of the registered office is given on the company information page. The nature of the Company’s operations and its principal activities are set out in the Directors’ report.

2.Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the year ended 31 December 2025.

2.1

General information and basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 101 ‘Reduced Disclosure Framework’ (“FRS 101”) issued by the Financial Reporting Council.
The functional and presentational currency of FCC Environment Lostock Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Exemptions for qualifying entities under FRS 101

The Company has taken advantage of the following disclosure exemptions under FRS 101:

∙the requirements of paragraphs 45(b) and 46-52 of IFRS 2 Share-based payment

∙the requirements of paragraphs 62, B64(d), B64(e), B64(g), B64(h), B64(j) to B64(m), B64(n)(ii), B64(o)(ii), B64(p), B64(q)(ii), B66 and B67 of IFRS 3 Business Combinations

∙the requirements of IFRS 7 Financial Instruments: Disclosures

∙the requirements of paragraphs 91-99 of IFRS 13 Fair Value Measurement

∙the requirement in paragraph 38 of IAS 1 'Presentation of Financial Statements' to present comparative information in respect of:

- paragraph 79(a)(iv) of IAS 1;

- paragraph 73(e) of IAS 16 Property, Plant and Equipment;

- paragraph 118(e) of IAS 38 Intangible Assets;

∙the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134-136 of IAS 1 Presentation of Financial Statements

∙the requirements of IAS 7 Statement of Cash Flows

∙the requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

∙the requirements of paragraph 17 and 18A of IAS 24 Related Party Disclosures

∙the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member

∙the requirements of paragraphs 130(f)(ii), 130(f)(iii), 134(d)-134(f) and 135(c)-135(e) of IAS 36 Impairment of Assets.

This information is included in the consolidated financial statements of FCC as at 31 December 2025 and these financial statements may be obtained from 3 Sidings Court, White Rose Way, Doncaster, DN4 5NU.

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FCC ENVIRONMENT LOSTOCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.2

Going concern

At 31 December 2025 the Company was dormant and had net assets of £101. The Company is expected to remain dormant for the foreseeable future.
The Directors therefore adopt the going concern basis in preparing the Annual report and financial statements.

3.	Prior-period restatement

During the preparation of these financial statements, it was identified that a contract and related lease had been incorrectly attributed to the Company in the prior year. The legal rights and obligations under these arrangements belonged to a fellow subsidiary undertaking.
It was also identified that the Company’s issued share capital and the corresponding amount included within trade and other receivables had each been understated by £1.
These errors have been corrected retrospectively. The effect on the comparative information for the year ended 31 December 2024 was as follows:

	2024 as previously reported	Restatement	2024 as restated
	£	£	£
Statement of comprehensive income
Revenue	10,000	(10,000)	-
Staff costs	(6,000)	6,000	-
Other operating expenses	(23,000)	23,000	-
Depreciation and amortisation	(18,000)	18,000	-
Operating loss and loss before tax	(37,000)	37,000	-
Tax credit	5,000	(5,000)	-
Loss and total comprehensive expense for the year	(32,000)	32,000	-
Balance sheet
Property, plant and equipment	1,381,000	(1,381,000)	-
Trade and other receivables	62,000	(61,899)	101
Issued share capital	100	1	101
Retained losses	(32,000)	32,000	-
Non-current loans and borrowings	972,000	(972,000)	-
Deferred taxation	57,000	(57,000)	-
Current loans and borrowings	8,000	(8,000)	-
Trade and other payables	438,000	(438,000)	-

The amounts in the previously reported column reflect the rounded amounts disclosed in the prior-year financial statements, converted from £’000 into whole pounds.
At 1 January 2024, trade and other receivables and issued share capital were each increased by £1, from £100 to £101, to correct the previous understatement. The incorrect attribution of the contract and related lease had no impact on the Company’s position at that date.
Following the restatement, the Company’s only asset and equity at 31 December 2024 were trade and other receivables of £101 and issued share capital of £101 respectively. The Company was dormant throughout the years ended 31 December 2025 and 31 December 2024.

Page 4

FCC ENVIRONMENT LOSTOCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the Company’s accounting policies, which are described in note 2, the Directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
There are no areas of significant judgement or specific estimates or assumptions relevant to the Company.

5.	Statement of comprehensive income

No statement of comprehensive income is presented with these financial statements because the Company has not received income, incurred expenditure or recognised any gains or losses during the year ended 31 December 2025 or the prior period.

6.	Directors' remuneration and transactions

None of the Directors received any remuneration or benefits through the Company during the year ended 31 December 2025.
The Company had no employees during the year.

7.	Other receivables

						As restated
					2025	2024
					£	£


Amounts owed by fellow subsidiary undertakings	101	101

Amounts owed by fellow subsidiary undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

Allotted, called up and fully paid

100 (2024: 100) Ordinary shares of £1 each	100	100
1 (2024: 1) Special share of £1	1	1

	101	101

Retained earnings

Retained earnings comprises cumulative profits or losses, including unrealised profits or losses recognised in the statement of comprehensive income.

Page 5

FCC ENVIRONMENT LOSTOCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

9.	Contingent liabilities

The Company is a member of a group VAT registration and as such has contingent liabilities for VAT in respect of other members of the group.

10.	Related party transactions
	The Directors regard all subsidiaries of FCC as related parties. The Company had no transactions during the year. Under FRS 101, the Company is exempt from disclosing related party transactions with other wholly owned subsidiaries of FCC.

11.	Controlling party

The immediate parent of the Company is FCC Environment (UK) Limited, a company registered in England and Wales.

The directors regard Fomento de Construcciones y Contratas, S.A., a company registered in Spain, as the ultimate parent company. The ultimate controlling party is Control Empresarial de Capitales, S.A. de C.V., a company registered in Mexico.
Fomento de Construcciones y Contratas, S.A. is the parent company of the largest group of which the Company is a member and for which group financial statements are drawn up. FCC Environment (UK) Limited is the parent company of the smallest group of which the Company is a member and for which group financial statements are drawn up. Copies of the financial statements of both Fomento de Construcciones y Contratas, S.A. and FCC Environment (UK) Limited are available from the Company Secretary, 3 Sidings Court, White Rose Way, Doncaster, DN4 5NU.

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