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REGISTERED NUMBER: 09697615 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

C.T. PAVING LTD

C.T. PAVING LTD (Registered number: 09697615)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.T. PAVING LTD

Company Information
for the Year Ended 31 July 2024







DIRECTOR: C Teaca





REGISTERED OFFICE: 50 Roundhills
Waltham Abbey
EN9 1TP





REGISTERED NUMBER: 09697615 (England and Wales)





ACCOUNTANTS: GCA Associates
50 Roundhills
Waltham Abbey
Essex
EN9 1TP

C.T. PAVING LTD (Registered number: 09697615)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,743 33,755

CURRENT ASSETS
Debtors 5 19,154 7,283
Cash at bank and in hand 11,299 4,979
30,453 12,262
CREDITORS
Amounts falling due within one year 6 19,583 7,026
NET CURRENT ASSETS 10,870 5,236
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,613

38,991

CREDITORS
Amounts falling due after more than
one year

7

18,506

29,718
NET ASSETS 32,107 9,273

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 32,007 9,173
SHAREHOLDERS' FUNDS 32,107 9,273

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

C.T. PAVING LTD (Registered number: 09697615)

Balance Sheet - continued
31 July 2024


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 16 March 2025 and were signed by:





C Teaca - Director


C.T. PAVING LTD (Registered number: 09697615)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

C.T. PAVING 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

C.T. PAVING LTD (Registered number: 09697615)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 64,304 19,292 20,272 103,868
Additions 14,423 - - 14,423
At 31 July 2024 78,727 19,292 20,272 118,291
DEPRECIATION
At 1 August 2023 38,582 16,077 15,454 70,113
Charge for year 6,426 804 1,205 8,435
At 31 July 2024 45,008 16,881 16,659 78,548
NET BOOK VALUE
At 31 July 2024 33,719 2,411 3,613 39,743
At 31 July 2023 25,722 3,215 4,818 33,755

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 5,090 2,340
Other debtors 9,392 -
VAT 4,672 4,943
19,154 7,283

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 2,228 269
Tax 8,485 6,757
Accrued expenses 8,870 -
19,583 7,026

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans 18,506 29,718

C.T. PAVING LTD (Registered number: 09697615)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
100 ordinary 1.00 100 100

9. RESERVES
Retained
earnings
£   

At 1 August 2023 9,173
Profit for the year 27,834
Dividends (5,000 )
At 31 July 2024 32,007

10. ULTIMATE CONTROLLING PARTY

The controlling party is C Teaca.