IRIS Accounts Production v24.3.0.553 05582991 Board of Directors Board of Directors 1.1.24 31.12.24 31.12.24 false true false false false true false Ordinary 1.00000 Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 Ordinary D 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055829912023-12-31055829912024-12-31055829912024-01-012024-12-31055829912022-12-31055829912023-01-012023-12-31055829912023-12-3105582991ns15:EnglandWales2024-01-012024-12-3105582991ns14:PoundSterling2024-01-012024-12-3105582991ns10:Director12024-01-012024-12-3105582991ns10:Director22024-01-012024-12-3105582991ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3105582991ns10:SmallEntities2024-01-012024-12-3105582991ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3105582991ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3105582991ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3105582991ns10:FullAccounts2024-01-012024-12-310558299112024-01-012024-12-3105582991ns10:OrdinaryShareClass12024-01-012024-12-3105582991ns10:OrdinaryShareClass22024-01-012024-12-3105582991ns10:OrdinaryShareClass32024-01-012024-12-3105582991ns10:OrdinaryShareClass42024-01-012024-12-3105582991ns10:OrdinaryShareClass52024-01-012024-12-3105582991ns10:Director42024-01-012024-12-3105582991ns10:CompanySecretary12024-01-012024-12-3105582991ns10:RegisteredOffice2024-01-012024-12-3105582991ns5:CurrentFinancialInstruments2024-12-3105582991ns5:CurrentFinancialInstruments2023-12-3105582991ns5:ShareCapital2024-12-3105582991ns5:ShareCapital2023-12-3105582991ns5:RetainedEarningsAccumulatedLosses2024-12-3105582991ns5:RetainedEarningsAccumulatedLosses2023-12-3105582991ns5:NetGoodwill2024-01-012024-12-3105582991ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3105582991ns5:PlantMachinery2024-01-012024-12-3105582991ns5:FurnitureFittings2024-01-012024-12-3105582991ns5:MotorVehicles2024-01-012024-12-3105582991ns5:NetGoodwill2023-12-3105582991ns5:NetGoodwill2024-12-3105582991ns5:NetGoodwill2023-12-3105582991ns5:PlantMachinery2023-12-3105582991ns5:FurnitureFittings2023-12-3105582991ns5:MotorVehicles2023-12-3105582991ns5:PlantMachinery2024-12-3105582991ns5:FurnitureFittings2024-12-3105582991ns5:MotorVehicles2024-12-3105582991ns5:PlantMachinery2023-12-3105582991ns5:FurnitureFittings2023-12-3105582991ns5:MotorVehicles2023-12-3105582991ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3105582991ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3105582991ns5:DeferredTaxation2023-12-3105582991ns5:DeferredTaxation2024-01-012024-12-3105582991ns5:DeferredTaxation2024-12-3105582991ns10:OrdinaryShareClass12024-12-3105582991ns10:OrdinaryShareClass22024-12-3105582991ns10:OrdinaryShareClass32024-12-3105582991ns10:OrdinaryShareClass42024-12-3105582991ns10:OrdinaryShareClass52024-12-31
REGISTERED NUMBER: 05582991 (England and Wales)















A & L Paving Limited

Unaudited Financial Statements

for the Year Ended 31st December 2024






A & L Paving Limited (Registered number: 05582991)






Contents of the Financial Statements
for the year ended 31st December 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


A & L Paving Limited

Company Information
for the year ended 31st December 2024







DIRECTORS: L Herbert
P J McMahon
D L Herbert





SECRETARY: Mrs J E Herbert





REGISTERED OFFICE: 310 Wellingborough Road
Northampton
Northamptonshire
NN1 4EP





BUSINESS ADDRESS: 3 Giffard Court
St James Mill Road
Northampton
NN5 5JN





REGISTERED NUMBER: 05582991 (England and Wales)





ACCOUNTANTS: Cheney & Co
310 Wellingborough Road
Northampton
NN1 4EP

A & L Paving Limited (Registered number: 05582991)

Balance Sheet
31st December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 85,250 170,500
Tangible assets 6 13,383 17,839
98,633 188,339

CURRENT ASSETS
Stocks 7 834,236 530,000
Debtors 8 186,775 323,000
Cash at bank and in hand 761,691 865,276
1,782,702 1,718,276
CREDITORS
Amounts falling due within one year 9 1,016,542 841,220
NET CURRENT ASSETS 766,160 877,056
TOTAL ASSETS LESS CURRENT
LIABILITIES

864,793

1,065,395

PROVISIONS FOR LIABILITIES 10 2,500 3,400
NET ASSETS 862,293 1,061,995

CAPITAL AND RESERVES
Called up share capital 11 105 105
Retained earnings 862,188 1,061,890
SHAREHOLDERS' FUNDS 862,293 1,061,995

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

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

A & L Paving Limited (Registered number: 05582991)

Balance Sheet - continued
31st December 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 Board of Directors and authorised for issue on 26th March 2025 and were signed on its behalf by:




L Herbert - Director



P J McMahon - Director


A & L Paving Limited (Registered number: 05582991)

Notes to the Financial Statements
for the year ended 31st December 2024

1. STATUTORY INFORMATION

A & L Paving Limited 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 (£).


The principle activity of the company is the provision of industrial hard standing surfaces.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistency applied to all years presented unless otherwise stated.

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 2006, is being amortised evenly over its estimated useful life of twenty years.

The directors consider that the company will continue to benefit from this asset for this length of time.

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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


A & L Paving Limited (Registered number: 05582991)

Notes to the Financial Statements - continued
for the year ended 31st December 2024

3. ACCOUNTING POLICIES - continued
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 22 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st January 2024
and 31st December 2024 1,705,000
AMORTISATION
At 1st January 2024 1,534,500
Charge for year 85,250
At 31st December 2024 1,619,750
NET BOOK VALUE
At 31st December 2024 85,250
At 31st December 2023 170,500

6. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1st January 2024
and 31st December 2024 2,730 12,865 152,614 168,209
DEPRECIATION
At 1st January 2024 2,730 12,865 134,775 150,370
Charge for year - - 4,456 4,456
At 31st December 2024 2,730 12,865 139,231 154,826
NET BOOK VALUE
At 31st December 2024 - - 13,383 13,383
At 31st December 2023 - - 17,839 17,839

A & L Paving Limited (Registered number: 05582991)

Notes to the Financial Statements - continued
for the year ended 31st December 2024

7. STOCKS
2024 2023
£    £   
Raw materials 15,000 15,000
Work-in-progress 819,236 515,000
834,236 530,000

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 111,356 274,814
Amounts owed by group undertakings 389 389
Other debtors 75,030 47,797
186,775 323,000

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 762,863 532,499
Taxation and social security 116,034 167,031
Other creditors 137,645 141,690
1,016,542 841,220

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 2,500 3,400

Deferred
tax
£   
Balance at 1st January 2024 3,400
Credit to Income Statement during year (900 )
Balance at 31st December 2024 2,500

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
2 Ordinary A £1 2 2
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
105 105

12. CONTINGENT LIABILITIES

There were no contingent liabilities as at 31st December 2024 or 31st December 2023.

13. CAPITAL COMMITMENTS

There were no capital commitments as at 31st December 2024 or 31st December 2023.