REGISTERED NUMBER: 10660003 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

SPB Aggregates Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S P Barrett

REGISTERED OFFICE:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

REGISTERED NUMBER:

10660003 (England and Wales)

ACCOUNTANTS:

DG Accountants (Blyton) Ltd

53 Irwin Road

Blyton

Gainsborough

Lincolnshire

DN21 3LS

FIXED ASSETS

Intangible assets

4

21,962

21,962

Tangible assets

5

1,813,901

1,462,222

1,835,863

1,484,184

CURRENT ASSETS

Stocks

6

138,700

145,000

Debtors

7

135,076

221,612

Cash at bank

51,416

20,332

325,192

386,944

CREDITORS

Amounts falling due within one year

8

585,369

652,782

NET CURRENT LIABILITIES

(260,177

)

(265,838

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,575,686

1,218,346

CREDITORS

Amounts falling due after more than one year

9

1,495,529

1,211,734

NET ASSETS

80,157

6,612

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

80,155

6,610

80,157

6,612

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd October 2026 and were signed by:

S P Barrett - Director

1.	STATUTORY INFORMATION

SPB Aggregates 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.

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.

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.

Cherished number plates is being amortised evenly over its estimated useful life of nil years.

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

-

5% on reducing balance

Motor vehicles

-

5% on reducing balance

Computer equipment

-

5% 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 Income Statement, 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 3 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Cherished

number

plates

£

COST

At 1st April 2025

and 31st March 2026

21,962

NET BOOK VALUE

At 31st March 2026

21,962

At 31st March 2025

21,962

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2025

28,667

1,069,814

758,416

1,402

1,858,299

Additions

7,830

232,631

277,942

-

518,403

Disposals

-

-

(80,500

)

-

(80,500

)

At 31st March 2026

36,497

1,302,445

955,858

1,402

2,296,202

DEPRECIATION

At 1st April 2025

-

244,831

150,965

281

396,077

Charge for year

-

40,465

45,648

111

86,224

At 31st March 2026

-

285,296

196,613

392

482,301

NET BOOK VALUE

At 31st March 2026

36,497

1,017,149

759,245

1,010

1,813,901

At 31st March 2025

28,667

824,983

607,451

1,121

1,462,222

6.

STOCKS

31/3/26

31/3/25

£

£

Stocks

138,700

145,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

135,076

156,438

VAT

-

65,174

135,076

221,612

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

226,372

202,773

Trade creditors

69,110

189,457

Tax

10,369

11,576

Social security and other taxes

4,444

24,248

VAT

34,263

-

Directors' current accounts

238,878

222,599

Accrued expenses

1,933

2,129

585,369

652,782

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Other loans (see note 10)

278,848

206,094

Hire purchase contracts

590,846

474,089

Directors' loan accounts

625,835

531,551

1,495,529

1,211,734

10.

LOANS

An analysis of the maturity of loans is given below:

31/3/26

31/3/25

£

£

Amounts falling due between two and five years:

Other loans - 2-5 years

278,848

206,094