CASTACRETE LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Azets Audit Services

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt a going concern basis in preparing the annual financial statements.”

Group structure

1. CASTACRETE LIMITED · parent
   1. Mogul Stone Limited 100% · England and Wales
   2. The Alexandra Stone Company Limited 100% · England and Wales
   3. B&M Concrete Products Limited 100% · England and Wales
   4. Roman Stone Paving Ltd 100% · England and Wales
   5. Hawley Garden Centre and Nursery Limited 100% · England and Wales

Significant events

• “During the year under review, the Group acquired Hawley Garden Centre.”
• “We took the difficult decision to close two of our unprofitable sites and incurred a number of restructuring costs, in addition to the acquisition costs of the garden centre.”
• “Following the decision to close the site at B&M Concrete Products, goodwill related to the acquisition of the subsidiary has been impaired in full, shown as an exceptional item in our accounts.”
• “Subsequent to the balance sheet date, and prior to the approval of these financial statements, in December 2025 the decision was taken to cease trading at B&M Concrete Products Limited early in 2026. As a result, goodwill as at 31 December 2024 relating to B&M Concrete products totalling £309,119 has been impaired in full, with the impairment expense reflected as an exceptional cost per note 3.”
• “Subsequent to the balance sheet date, and prior to the approval of these financial statements, on 24 February 2025 part of the High Wycombe site owned by the parent company was sold for £750,000.”
• “Subsequent to the balance sheet date, and prior to the approval of these financial statements, on 15 August 2025 the Tunbridge Wells site owned by the parent company was sold for £1,450,000.”
• “Finally, subsequent to the balance sheet date, and prior to the approval of these financial statements, dividends totalling £495 were declared and paid to the parent company's shareholders. Such dividends have not been reflected in these financial statements.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -11.9%

  £27,326,950 → £24,076,151

• Cash

  -59.3%

  £3,596,931 → £1,465,212

  lowest in 4 filed years

• Net assets

  -5.7%

  £30,687,107 → £28,924,648

• Employees

  +10.9%

  137 → 152

• Operating profit

  -1,837.7%

  £118,381 → -£2,057,139

• Profit before tax

  -1,809.2%

  -£92,930 → -£1,774,262

• Wages

  +7.6%

  £4,864,253 → £5,232,620

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers